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Author : Stephen E. Rau
Release : 1997
Genre : Auditing
Kind : eBook
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Book Synopsis The Effects of Performing Other Audit Tasks on Going Concern Judgements by : Stephen E. Rau
Download or read book The Effects of Performing Other Audit Tasks on Going Concern Judgements written by Stephen E. Rau. This book was released on 1997. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen E. Rau
Release : 1997
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis The Effects of Performing Other Audit Tasks on Going Concern Judgments by : Stephen E. Rau
Download or read book The Effects of Performing Other Audit Tasks on Going Concern Judgments written by Stephen E. Rau. This book was released on 1997. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephen E. Rau
Release : 2000
Genre :
Kind : eBook
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Book Synopsis Does Performing Other Audit Tasks Affect Going-Concern Judgments? by : Stephen E. Rau
Download or read book Does Performing Other Audit Tasks Affect Going-Concern Judgments? written by Stephen E. Rau. This book was released on 2000. Available in PDF, EPUB and Kindle. Book excerpt: This study examines whether personally performing other audit tasks can bias supervising seniors? going-concern judgments. During an audit, the senior performs some audit tasks him/herself and delegates other tasks to staff members. When personally performing an audit task, the senior would focus on the evidence related to that task. We predict that such evidence will have greater influence on the senior?s subsequent going-concern judgment. The results of our experiment are consistent with our predictions. When provided with an identical set of information, seniors who performed another audit task for which the underlying facts of the case reflected positively (negatively) on the company?s viability, subsequently made going-concern judgments that were relatively more positive (negative). Our results also demonstrate that the well-documented tendency of auditors to attend more to negative information does not always dominate auditors? information processing. Subjects who performed the task for which the underlying facts reflected positively on the company?s viability directed their attention to such positive information and, consequently, both their memory and judgements were more positive than those of subjects in the other conditions. Recent findings indicating that biases in seniors? going-concern judgments may not be fully offset in the review process are discussed along with other potential implications of our results.
Author : Inshik Seol
Release : 1996
Genre :
Kind : eBook
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Book Synopsis The Effects of Auditor Interaction on Going-concern Judgments by : Inshik Seol
Download or read book The Effects of Auditor Interaction on Going-concern Judgments written by Inshik Seol. This book was released on 1996. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anamitra Shome
Release : 1998
Genre : Auditing
Kind : eBook
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Book Synopsis Locus of Control and Going-concern Judgements by : Anamitra Shome
Download or read book Locus of Control and Going-concern Judgements written by Anamitra Shome. This book was released on 1998. Available in PDF, EPUB and Kindle. Book excerpt: The primary purpose of this dissertation is to investigate the influence of the auditor's locus of control on auditor judgement in the context of a complex auditing task, going concern evaluation. Other objectives involve examining the influence of information type and decision aid availability (and their interaction with each other and with locus of control) on this task. In examining the influence of locus of control on going concern assessment, the study makes a significant original contribution to the extant literature in audit judgement. Despite the exploratory nature of the study, the findings indicate differences in the decision making behaviour of individuals with an internal locus of control (internals) versus those with an external locus of control (externals), particularly with respect to perceived information relevance. Decision aids were found to influence perceptions of information relevance or task complexity on controlling for locus of control. Internals did not display greater decision accuracy than externals. Evidence of the dilution effect was found on controlling for locus of control. Information type, decision aid availability, and locus of control interacted to influence decision accuracy. Overall, the results indicate that internals, achieve better decision performance than externals if they are unaided, or if they have access to a decision aid in mixed information environments. The results also suggest that auditors' professional judgement is an important factor influencing decision performance.
