The Effect of Experience on Consensus of Going-Concern Judgments.
研究审计师在评估问题企业持续经营状况时，经验是否影响判断共识。结果发现经验丰富和经验不足的审计师均缺乏共识，且都更看重流动性和盈利能力。
Abstract Statement on Auditing Standards No. 59 requires that auditors evaluate the going-concern status of each client. Determining whether a firm will continue as a going concern can be a complex process. Since many data items are potentially relevant, the task is relatively unstructured. In spite of these cognitive demands, previous studies suggest significant agreement among auditors' going-concern judgments. Results of this study reveal a lack of consensus among both experienced and less experienced auditors who were given information for a problem firm. This lack of consensus may explain why auditors often disagree on the appropriate audit report for a problem firm. Also reported are models of the judgment processes of both experienced and less experienced auditors. Auditors in both groups placed more emphasis on the current liquidity and expected profitability of the client than on other financial indicators. Moreover, experienced auditors generated more positive going-concern judgments.