This study employs the Delphi–interpretive structural modelling (ISM) approach to uncover and model factors influencing team performance in external audit. In Delphi interviews, 73 factors were identified, and a subsequent survey revealed 13 crucial factors. Among these, supervisor competence, team members' knowledge, and managers/supervisors' supportive attitudes were emphasized as top priorities among the essential 13 factors. These factors serve as guiding principles for interactions, shaping behaviour and attitudes. Notably, this study goes beyond previous research, which typically focussed on a limited number of factors, by identifying 73 factors influencing audit team performance and then determining and modelling the most critical factors based on expert insights. It also sheds light on the underappreciated role of supervisors, often overshadowed by audit managers or partners. Moreover, the study links these factors with transformational, servant, and ethical leadership theories, fostering a more balanced approach to future research in the auditing profession.

中文翻译：

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影响伊朗外部审计师团队绩效的因素：德尔菲解释结构建模方法

本研究采用德尔菲解释结构建模（ISM）方法来揭示和建模影响外部审计团队绩效的因素。在德尔福访谈中，确定了 73 个因素，随后的调查揭示了 13 个关键因素。其中，主管能力、团队成员的知识和经理/主管的支持态度被强调为 13 个基本因素中的重中之重。这些因素是互动、塑造行为和态度的指导原则。值得注意的是，这项研究超越了以往的研究，以往的研究通常只关注有限的几个因素，它确定了影响审计团队绩效的 73 个因素，然后根据专家的见解确定和建模最关键的因素。它还揭示了监管者的角色未被充分重视，常常被审计经理或合作伙伴所掩盖。此外，该研究将这些因素与变革型、服务型和道德领导力理论联系起来，为审计行业的未来研究提供了一种更加平衡的方法。