Vasarhelyi, Miklos A.; Lombardi, Danielle; Bloch, Rebecca - 2011
modifications in the audit profession. A modified Delphi method is used to obtain this expert consensus based on participant … literature by using the modified Delphi method to develop predictions as to the direction of the audit industry. This is a timely … principles-based accounting standards and require a greater degree of auditor judgment. The Delphi Method has been proven useful …