What question did this study set out to answer?

This research aims to investigate how task variables affect audit judgements through the sequential processing of evidence.

March 18, 2026

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

Abstract Examines how differences in audit judgements are manifested in audit actions. Importance of sequential processing of evidence in audit judgements; Impact of task variables on judgements using studies in the psychology of auditors in the United States; Motivation and hypotheses development; Study design.

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Stephen K. Asare (Wed,) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3c5e — DOI: https://doi.org/10.2308/tar-9605305892

Also consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

An Examination of the Effects of Experience and Task Complexity on Audit Judgments.· 1987 · 1 citations
Working-Paper Order Effects and Auditors' Going-Concern Decisions.· 1992
Configural information processing in auditing: The role of domain-specific knowledge.· 1991 · 2 citations
An Investigation of Auditor Judgment in Analytical Review.· 1985
An Experimental Study of the Effects of Audit Structure in Uncertain Task Environments.· 1988

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

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