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| Author: | Ho, J. |
| Title: | The effect of experience on consensus of going-concern judgments |
| Journal: | Behavioral Research in Accounting
1994 : VOL. 6, p. 160-177 |
| Index terms: | AUDITING STANDARDS EXPERIENCE |
| Language: | eng |
| Abstract: | Statement on Auditing Standards No.59 requires that auditors evaluate the going-concern syayus of each client. Determining whether a firm will continue as a going concern can be a complex process. Results of this study reveal a lack of consensus among both experienced and less experienced auditors who were given information for a problem firm. Also reported are models of the judgement processes of both experienced and less experienced auditors. Both placed more emphasis on the current liquidity and expected profitability of the client than on other financial indicators. |
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