Experimental evidence demonstrates that working-paper order impacts auditors' going-concern decisions, suggesting design improvements are needed.
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.
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David N. Ricchiute (1992) studied this question.
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