Purpose: The purpose of the paper is to examine the corporate social responsibility (CSR) – earnings response coefficient (ERC) relation in the code-law tradition and the early stage of CSR practice to fill the research gap in the literature on CSR–ERC relation. Design/methodology/approach:...

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...

Purpose – To investigate the effects of auditor interaction on problem representation, information acquisition, and performance in the going‐concern task. Design/methodology/approach – Participants were asked to evaluate the going‐concern status of a company. The study used a...