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| Tekijä: | Rosman, A. |
| Otsikko: | The effect of stage development and financial health on auditor decision behavior in the going-concern task |
| Lehti: | Auditing
1999 : SPRING, VOL. 18:1, p. 37-54 |
| Asiasana: | AUDITORS DEVELOPMENT DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of task settings: stage of organizational development (start-up and mature) and financial health (bankrupt and nonbankrupt). Auditors made judgments about each entity's ability to continue as a going concern and, if they had substantial doubt about continued existence, they listed evidence they would seek as mitigating factors. |
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