Probing Auditing Firms Performance Using a New DEMATEL Method Based on the Balanced Scorecard Approach

Audit firms are a professional service organization rendering services to companies by professional auditors. In order to find ways to ensure that the model more accurately reflects the interdependence and feedback problems related to auditing firms performance evaluation factors, a DEMATEL model is developed. The goal is to establish an evaluation and relationship model of audit firm's performance that is based on the BSC model. Based on the analysis of expert interviews, it is suggested that audit firms performance improvement should be made in the following order: Learning and growth (A) Finance (D)_Client (C)_Audit firm's internal processes (B).