Working-Paper Order Effects and Auditors' Going-Concern Decisions.
发现审计工作底稿的呈现顺序会影响审计合伙人的持续经营决策，并探讨了记忆组织与证据组织的交互作用，对审计工作底稿设计有启示。
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.