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Technology and Group Decision Process in Going-Concern Judgements

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  • Joanna L.Y. Ho

    (Graduate School of Management, University of California at Irvine)

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.

Suggested Citation

  • Joanna L.Y. Ho, 1999. "Technology and Group Decision Process in Going-Concern Judgements," Group Decision and Negotiation, Springer, vol. 8(1), pages 33-49, January.
    • Handle: RePEc:spr:grdene:v:8:y:1999:i:1:d:10.1023_a:1008686105218
    DOI: 10.1023/A:1008686105218
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    References listed on IDEAS

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    Cited by:

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    2. Mazlina Mustapha & Soh Jin Lai, 2017. "Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 53-59.
    3. Gary Kleinman & Dan Palmon, 2009. "Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences," Group Decision and Negotiation, Springer, vol. 18(2), pages 147-168, March.

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