List of Articles تمایل به استفاده

• Open Access Article
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  1 - The effect of auditor's individual characteristics in desire to use and relying on decision aid
  امید پورحیدری سعید بذرافشان
  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 More

  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. Manuscript profile
• Open Access Article
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  2 - Investigating Cognitive Factors Influencing the Use of Digital Currency Economic Stakeholders in Tehran City
  leila khanlari fatemeh samadi massomeh jafari
  10.30486/fbra.2023.1996568.1225
  Digital currency is defined as a currency or Internet-based exchange intermediary that has features similar to physical money, In the present study, the factors affecting the use of digital currency among economic actors in Tehran were investigated. The present study is More

  Digital currency is defined as a currency or Internet-based exchange intermediary that has features similar to physical money, In the present study, the factors affecting the use of digital currency among economic actors in Tehran were investigated. The present study is applied research in terms of purpose and to examine the relationships between variables among descriptive-survey research. The statistical population of the present study was economic activists in Tehran in the field of cryptocurrencies, currency and gold. The questionnaire was distributed by stratified sampling method. According to Morgan's table and the infinity of community members, 384 people were selected as sample people. The gold sector and 92 economic activists were selected in the currency sector. In the present study, a questionnaire was used to collect data, the validity and reliability of which were assessed. SPSS and lisrel software were used for statistical tests. The results of the research model test showed that Knowledge about digital currency has a significant effect on the perception of the ease of use of digital currency and the perception of the usefulness of digital currency. Perception of the ease of use of digital currency and the usefulness of digital currency use has a significant effect on the tendency to use digital currency. Social impacts and perceived trust have a significant effect on the tendency to use digital currency. However, the impact of awareness of digital currency on the tendency to use digital currency was not approved. Manuscript profile