作者：Rau, SE; Moser, DV
作者单位：Duquesne University; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh
摘要：This study examines whether personally performing other audit tasks can bias supervising seniors' going-concern judgments. During an audit, the senior performs some audit tasks him/herself and delegates other tasks to staff members. When personally performing an audit task, the senior would focus on the evidence related to that task. We predict that such evidence will have greater influence on the senior's subsequent going-concern judgment. The results of our experiment are consistent with our...
