AN ANALYSIS OF GROUP INFLUENCES ON GOING CONCERN AUDITOR JUDGMENTS
Advances in Accounting Behavioral Research
ISBN: 978-0-76231-047-0, eISBN: 978-1-84950-231-3
Publication date: 30 September 2003
Abstract
Studies that have indicated that the processing of audit evidence results in judgment bias may be the result of the study of individual decision-making. Building on work that suggests important differences between individual and group decision-making, this paper evaluates decision-making attributes of audit groups. Experienced auditors from offices of Big-Five firms in the U.S. served as the participants in an experiment involving the going concern judgment. Results show that recency does affect the judgments of individual auditors but disappears as an important effect when groups make judgments. Group responses are less extreme and exhibit greater confidence than those of individuals.
Citation
Ahlawat, S.S. and Fogarty, T.J. (2003), "AN ANALYSIS OF GROUP INFLUENCES ON GOING CONCERN AUDITOR JUDGMENTS", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 27-51. https://doi.org/10.1016/S1474-7979(03)06002-2
Publisher
:Emerald Group Publishing Limited
Copyright © 2003, Emerald Group Publishing Limited