감사인의 보고책임이 계속기업에 대한 판단과 보고에 미치는 영향

Abstract

The purpose of this study is to utilize a descriptive model of belief revision suggested by Einhorn and Hogarth(1985, 1987) in investigating the effect of task variables on the information processing by auditors for going concern judgement and report decisions. Specifically, the main purposes of this study are as follows. First, this study is designed to investigate order effect based on the degree of accountability. And to test on the effect of auditors' accountability on the probability of existence judgement, two orders of presentation are used ; the two pieces of positive evidence followed by the two pieces of negative evidence(++--), and the two pieces of negative evidence followed by the two positive evidence(--++). The degree of accountability is divided subjects into two groups; higher accountability(partner, manager, incharge) and lower accountability(staff). Second, this is designed to investigate review effect based on the degree of accountability. After reviewing, it may reduce the order effect. Third, this is designed to investigate dillution effect based on the degree of accountability. The above issues are empirically tested using the field experiment based on a questionnaire method. Different research methodologies are used depending on the types of hypotheses and the purpose of empirical testing. The empirical results can be summarized as follows. First, recency effect has been found either in a higher accountability group or in a lower accountability group. But, there is no difference on recency effect regardless of the degree of accountability. Second, review effect has been found either in a higher accountability group or in a lower accountability group. It means that the review effect mitigates the recency effect. But, there is no difference on review effect regardless of the degree of accountability. Third, there is no correlation between the difference of accountability among external users and the decision on making going concern reports. It could be said that this means the change of circumstance of audit. Because of social environment such as bankruptcy of large enterprises and financial statement fraud, they brought reinforcement of estimate responsibility of the management about going concern and auditors' accountability so that the boundary of accountability was extended into all user groups.