The effect of auditor's individual characteristics in desire to use and relying on decision aid

Subject Areas : Management Accounting

امید  پورحیدری ¹ (ندارد)
سعید  بذرافشان ² (مسئول مکاتبات)

Received: 2012-06-23 Accepted : 2012-10-11 Published : 2013-06-10

Keywords: Individual characteristics, Decision aid, Desire to use, relying on the&#x0D, &#x0D, result,

Abstract :

The purpose of this study is to assess the impact of auditor's individualcharacteristics (Such as experience and Confidence in personal judgment) in desire touse the decision aid and relying on the results of that. Data collection tool isquestionnaire, which has proved its reliability and validity. To achieve the mentionedgoal, was used a decision aid that its usefulness was confirmed in previous research.The questionnaires containing decision aid were distributed between auditors. Dataanalysis was performed using the path Analysis method with Amos software. Theresults showed, with increasing the auditor's experience and addition with increasingauditor's confidence personal judgment, his desire will increase to use the decisionaid. This also led to less reliance by auditor on the results of the decision aid. Also theeffect of direct experience and confidence in personal judgment (withoutintermediate: desire to use decision aid) in relying on the results decision aid, theresults showed an inverse and significant relationship.

References:

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