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...

In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard and Biggs 1991a). One source of this difficulty is that auditors may represent analytical procedures problems incorrectly; that is, their...