THE EFFECT OF AUDITOR'S INDIVIDUAL CHARACTERISTICS IN DESIRE TO USE AND RELYING ON DECISION AID

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

POURHEYDARI O.; BAZRAFSHAN S.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:16 Page(s): 105-118

Download Full-Text

Persian Verion

View:

1,315

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF AUDITOR'S INDIVIDUAL CHARACTERISTICS IN DESIRE TO USE AND RELYING ON DECISION AID

Author(s)

POURHEYDARI O. | BAZRAFSHAN S. | Issue Writer Certificate

Keywords

INDIVIDUAL CHARACTERISTICSQ2

DECISION AIDQ2

DESIRE TO USEQ2

RELYING ON THE RESULTQ2

Abstract

The purpose of this study is to assess the impact of auditor's INDIVIDUAL CHARACTERISTICS (Such as experience and Confidence in personal judgment) in DESIRE TO USE the DECISION AID and RELYING ON THE RESULTs of that. Data collection tool is questionnaire, which has proved its reliability and validity. To achieve the mentioned goal, was used a DECISION AID that its usefulness was confirmed in previous research. The questionnaires containing DECISION AID were distributed between auditors. Data analysis was performed using the path Analysis method with Amos software. The results showed, with increasing the auditor's experience and addition with increasing auditor's confidence personal judgment, his desire will increase to use the DECISION AID. This also led to less reliance by auditor on the results of the DECISION AID. Also the effect of direct experience and confidence in personal judgment (without intermediate: DESIRE TO USE DECISION AID) in RELYING ON THE RESULTs DECISION AID, the results showed an inverse and significant relationship.

Cites

No record.

References