High conductivity and transparent tin oxide films have been prepared by temperature controlled spray pyrolysis technique. The codoped films were deposited on glass at temperatures ranging between 300◦C and 400◦C by ultrasonic spraying a water solution of stannous chloride. Dopants used were lithium chloride and ammonium fluoride for lithium and fluorine codoped tin oxide films. Among undoped tin oxide films, the least resistivity was found to be 4.0 x10 ^{− 3} Ω-cm for a molar concentration of 0.4 M. In case of fluorine doped films it was found to be 6 × 10 ^{− 4} Ω-cm for a doping percentage of 30 at% of fluorine in 0.4M solution and in case of lithium codoped films minimum resistivity value was found to be 3 x 10 ^{− 4} Ω-cm for a film with (Li/Sn) = 0.03, deposited at 385◦C. The corresponding values of the carrier concentrations were found to be 1.8 × 10²⁰/cm³ and 8.1 × 10²⁰/cm³, respectively. The electrical property and surface morphology of these films were studied as a function of both doping concentration and deposited temperature. Controllable surface morphologies of high conductivity SnO₂ films could obviously improve the efficiency of light trapping and then enhance the energy conversion efficiency of the DSSCs from 6.5 to 8.0 %. Codoping percentage of lithium and fluorine in the spray solution has been optimized for achieving a minimum electrical resistivity and maximum optical transmittance. The detailed interaction of lithium and fluorine in SnO₂ films will be further studied in future at electron-hole compensation behavior and increasing the solubility of fluorine doping in SnO₂ matrix.

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