While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This...

The basic goal of audit judgment research is to improve auditor decision making (Ashton 1982; Biggs 1985). Previous auditor judgment studies show that environmental context is one of the critical factors that affects judgment performance (see e.g., Libby and Luft 1993). The purpose of this study is...

The going-concern decision is studied within a framework that varies task settings. Using an interactive computer process-tracing method, experienced auditors from four Big 6 firms examined cases based on real data that differed in financial health (bankrupt and nonbankrupt) and stage of...

The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of...