The research methodology employs a mixed-methods approach, integrating thematic analysis and meta-synthesis. To determine the weight of each emergent element, a fuzzy Delphi approach has been utilized. This study was conducted during the fiscal years 2024 and 2025. The statistical population comprises: expert and experienced university professors, financial and executive managers of companies listed on the Tehran Stock Exchange, tax auditors, official judicial experts in accounting and auditing, shareholders and investors, financial analysts, senior creditors, members of the Supreme Council of the Official Accountants Society, senior managers of the Audit Organization, and partners of auditing firms. A purposive sampling method was employed for the qualitative phase, involving 21 semi-structured interviews.The research findings indicate that financial information preparers place greater importance on income tax items, sales volume, and the cost of goods sold, as these elements provide an outlook on the company’s actual performance and financial sustainability. In contrast, optional accrual items, assets, ending inventory of raw materials and goods, sales revenue, and taxes payable are among the significant elements from the perspective of financial statement auditors. Finally, users of financial reports prioritize net working capital, cash flow from operating activities, net income, and earnings per share, as these items are directly related to risk, the ability to repay obligations, profit sustainability and the intrinsic value of economic entities’ shares.