Individual Ethical Characteristics of Charter Accountants in Use of Decision Guide for Assessing Management Fraud

This research investigates the effect of individual ethical characteristics of charter accountants on their decision to use decision guide for assessing management fraud risk. Moreover, this research has been carried out in order to find preventives of using decision guide and to rank its determinants. to attain the research objective, a sample of 76 supervisors and senior supervisors working in the Audit Organization were selected through random classified method to complete the questionnaires. This research investigates the effect of five independent variables influencing the use of decision guide by accountants. Data obtained from the questionnaires were evaluated using the t test. findings of the research suggest that the five most important individual ethical characteristics influencing the use of decision guide by charter accountants are ranked as follows:1) non-membership in the association of certified accountants, 2) professional experience of more than 20 years, 3) Bachelor’s degree, 4) organizational class of senior supervisor, and 5) management academic discipline. the evidences from the results of this research suggest that absence of the abovementioned ethical characteristics is what hinders the application of decision guides on the side of charter accountants in organizational class of supervisors and senior supervisors. Also, there is a direct relation between the independent variables and dependent variable, of which non-membership in the association of certified accountants is the most effective one.