What question did this study set out to answer?

The research aims to investigate how the order of audit working-paper documentation impacts going-concern decisions made by audit partners.

March 18, 2026

Working-Paper Order Effects and Auditors' Going-Concern Decisions.

Key Points

The research aims to investigate how the order of audit working-paper documentation impacts going-concern decisions made by audit partners.
Conducted experiments to manipulate the order of working-paper documentation
Examined decisions made by audit partners based on different presentations of evidence
Analyzed the interaction between memory organization and working-paper design
Found that the order of documentation significantly influenced going-concern decisions
Demonstrated that memory organization affects how evidence is interpreted during audits
Indicated that improving working-paper design could lead to more accurate audit judgments

Abstract

Abstract 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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The Accounting Review

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