Working-Paper Order Effects and Auditors' Going-Concern Decisions.
The Accounting Review
1992
Presents evidence that the presentation order of audit working-paper documentation affects the outcome of audit partners' going-concern decisions. Interaction of memory organization and the organization of working-paper evidence to affect audit decisions; Effects of order manipulation on the subjects' going-concern decisions; Implications of the research for audit working-paper design.
- DOI
- 10.2308/tar-9605305865
- Volume
- 67 (1)
- Pages
- 46-58
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref