Technology and Group Decision Process in Going-Concern Judgements

Joanna L.Y. Ho
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Joanna L.Y. Ho: Graduate School of Management, University of California at Irvine

Group Decision and Negotiation, 1999, vol. 8, issue 1, No 3, 33-49

Abstract: Abstract Accounting and auditing practices are continually being affected by advances in technology. This study empirically examined the effect of group decision processes and technological advances on group going-concern decision making. Groups with access to group decision support systems (GDSS) were compared to groups without access to GDSS for their going-concern judgments. The results show group discussion induced auditors to be more conservative and to consider factors which may have overlooked at the individual level, though neither structure significantly reduced the considerable variance in the individual going-concern judgments. Further, as compared to their counterparts in the face-to-face discussion groups, GDSS groups indicated much higher confidence in their group's final assessment of the client's going-concern status and a higher level of satisfaction and agreement with the group decision processes. The findings suggest that while group discussions did not significantly reduce auditors' considerable variance in going-concern judgments, future research should investigate which explicit models would improve the consensus on going-concern evaluations.

Keywords: group decision; going-concern judgments; groupware; confidence; consensus (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (3)

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DOI: 10.1023/A:1008686105218

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