An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk
purpose of this study is testing the usefulness of fraud detection decision aid in assessment of management fraud risk. First, based on literature was prepared fraud detection decision aid and the questionnaire contained, then 600 questionnaires were distributed between the auditors that 255 accepta...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2012-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_540_761c2fad080054d4d563a206a5e771df.pdf |
| _version_ | 1818951275911315456 |
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| author | Omid Pourheydari Saeed Bazrafshan |
| author_facet | Omid Pourheydari Saeed Bazrafshan |
| author_sort | Omid Pourheydari |
| collection | DOAJ |
| description | purpose of this study is testing the usefulness of fraud detection decision aid in assessment of management fraud risk. First, based on literature was prepared fraud detection decision aid and the questionnaire contained, then 600 questionnaires were distributed between the auditors that 255 acceptable questionnaires were received. The survey results showed that the use of fraud detection decision aid reduces auditor's personal judgment errors. Moreover, the simultaneous use of auditor's personal judgment and fraud detection decision aid than only was using decision aid, showed resulting better assessment of managed fraud risk. The test of other hypothesizes showed, by increasing the size of company and reducing the time required to perform auditing works, probability of auditor using with decision aid will increase. The results generally indicate the usefulness of fraud detection decision aid in assessing the management fraud risk. |
| first_indexed | 2024-12-20T09:31:54Z |
| format | Article |
| id | doaj.art-1475439920e74bab9a7b44b6ec998cb5 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-20T09:31:54Z |
| publishDate | 2012-03-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-1475439920e74bab9a7b44b6ec998cb52022-12-21T19:45:05ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202012-03-0113678410.22051/jera.2013.540540An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud RiskOmid Pourheydari0Saeed Bazrafshan1دانشگاه شهید باهنر کرماندانشگاه شهید باهنر کرمانpurpose of this study is testing the usefulness of fraud detection decision aid in assessment of management fraud risk. First, based on literature was prepared fraud detection decision aid and the questionnaire contained, then 600 questionnaires were distributed between the auditors that 255 acceptable questionnaires were received. The survey results showed that the use of fraud detection decision aid reduces auditor's personal judgment errors. Moreover, the simultaneous use of auditor's personal judgment and fraud detection decision aid than only was using decision aid, showed resulting better assessment of managed fraud risk. The test of other hypothesizes showed, by increasing the size of company and reducing the time required to perform auditing works, probability of auditor using with decision aid will increase. The results generally indicate the usefulness of fraud detection decision aid in assessing the management fraud risk.http://jera.alzahra.ac.ir/article_540_761c2fad080054d4d563a206a5e771df.pdffraud detection decision aidfraud risk substratesmanagement fraud |
| spellingShingle | Omid Pourheydari Saeed Bazrafshan An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk پژوهشهای تجربی حسابداری fraud detection decision aid fraud risk substrates management fraud |
| title | An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk |
| title_full | An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk |
| title_fullStr | An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk |
| title_full_unstemmed | An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk |
| title_short | An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk |
| title_sort | examination of the usefulness of fraud detection decision aid in assessment of management fraud risk |
| topic | fraud detection decision aid fraud risk substrates management fraud |
| url | http://jera.alzahra.ac.ir/article_540_761c2fad080054d4d563a206a5e771df.pdf |
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