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.
Boulou,G and Sadeghi,P . (2008). An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud. Empirical Studies in Financial Accounting, 6(22), 47-72.
MLA
Boulou,G , and Sadeghi,P . "An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud", Empirical Studies in Financial Accounting, 6, 22, 2008, 47-72.
HARVARD
Boulou G, Sadeghi P. (2008). 'An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud', Empirical Studies in Financial Accounting, 6(22), pp. 47-72.
CHICAGO
G Boulou and P Sadeghi, "An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud," Empirical Studies in Financial Accounting, 6 22 (2008): 47-72,
VANCOUVER
Boulou G, Sadeghi P. An Examination of the Factors that Influence an Auditor's Decision to Use a Decision Aid in Their Assessments of' Management Fraud. Empirical Studies in Financial Accounting. 2008;6(22):47-72 (In Persian).
