Document Type : Research Paper

Authors

• Ghasem Boulou
• Peyman Sadeghi

Abstract

This  research  investigates   the  factors  affecting  on auditors'   decision  making and   individual   characteristics in  applying   Decision   Aid   for  management fraud   risk   assessment.    This   study   focuses on problems    with   applying Decision    Aid   and   classification    of effective factors.   This   research   also investigates   the effects of four independent   variables on applying   Decision Aid by auditors.  The  results  indicate  that  Perceived   usefulness,   conformity pressure,  big  client  size,  low confidence   and Decision  Aids  reliance  are the most  effective   factors   in  order  of  degree  of  importance.   And  lack  of  the above  mentioned   factors  are causes  for avoiding  of Decision  Aid application in audit  process.  Except for confidence   variable, other independent variables have a direct effect on dependent variables.  Perceived usefulness   is the most effective variable.

Keywords

• Confidence
• Perceived Usefulness
• Conformity pressure
• Fraud
• Decision Aid