Presenting a Model of Dunning-Krueger Syndrome Characteristics with the aim of Evaluating Auditors' Professional Frustrations

The purpose of this study is Presenting a model of Dunning-Krueger syndrome characteristics with the aim of evaluating auditors' professional frustrations. The methodology of this study is mixed, so that in the qualitative part, through systematic screening, the main and thematic axes of the causes of auditors' professional frustration are identified based on the Dunning-Krueger syndrome model. Then, during two stages of Delphi analysis, an attempt is made to check the reliability of the identified dimensions. Finally, in the quantitative part, it seeks to evaluate the phenomenon of auditors' professional disillusionment through FDEMATEL analysis and interpretive rating. The results of the study in the qualitative part of the existence of three main axes and 22 themes were selected as a model of Dunning-Krueger syndrome characteristics. Then, in the first quantitative section, it was determined that occupational causes are the most important axis of Dunning-Krueger syndrome, which is considered the main driver of auditors' professional frustrations. It was also found that the authoritarian leadership and management style in the role of the audit partner is considered an effective theme in the occurrence of professional frustration in auditors based on the Dunning-Kruger syndrome model. The result of this study shows that occupational causes are the most effective as a frustration process in stressful jobs. Because the stimuli that cause the audit profession to erode auditors through job pressure are usually extensive and often uncontrollable.