The Auditor's Going-Concern Decision: Interaction of Task Variables and the Sequential Processing of Evidence.

Key Points

• This research aims to investigate how task variables affect audit judgements through the sequential processing of evidence.
• Conducted studies focusing on auditors' cognitive processes in the United States.
• Analyzed how task variables influence decision-making during auditing.
• Developed motivation and hypotheses related to the psychology of auditors.
• Identified differences in audit judgements based on task variables.
• Demonstrated the importance of sequentially processing evidence in forming judgements.
• Revealed specific interactions between task variables and decision-making practices in audits.

Abstract