The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.
Drawing on the relevant psychology literature, three procedural variables that could influence the auditors' information processing when making going concern opinion decisions were identified. These procedural variables are the decision frame, the order in which evidence is evaluated and the in...
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Language: | en |
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The University of Arizona.
1989
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Online Access: | http://hdl.handle.net/10150/184633 |