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audit evaluation 1 auditing 1 going concern decisions 1 memory associations 1 risk perceptions 1 schemata 1 similarly positioned companies 1
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Grossman, Amanda M. 1 Lee, Chih-Chen 1 Welker, Robert B. 1
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International Journal of Accounting, Auditing and Performance Evaluation 1
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RePEc 1
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Memory-induced misperceptions of going concern risk by experienced auditors in a multi-client environment
Grossman, Amanda M.; Lee, Chih-Chen; Welker, Robert B. - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 256-273
memory associations between the evidence set and its source client. Fragile associations increase the auditors …
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