English, Article edition: The Role Played by The Self Fulfilling Prophecy Effect in the Going Concern Evaluation Process Andrés Guiral Contreras,; José A. Gonzalo Angulo

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Physical Description
  • article
Language
  • English

Edition details

Title
  • The Role Played by The Self Fulfilling Prophecy Effect in the Going Concern Evaluation Process
Author
  • Andrés Guiral Contreras,
  • José A. Gonzalo Angulo
Physical Description
  • article
Notes
  • This paper analyzes whether auditors are affected by the so called “self-fulfilling prophecy effect” (in terms of perceptions) when evaluating clients’ going concern status. We designed a laboratory experiment to examine auditors’ attitude to both negative and positive evidence in the case of a fictitious financially distressed client. Our results show that those auditors more sensitive to the self-fulfilling prophecy effect offered a higher tendency to rely on the negative factors. On the other hand, those auditors less worried about the self-fulfilling prophecy effect showed a higher tendency to rely on the positive factors.
  • Going concern, Auditing, Evidence gathering process, Self-fulfilling prophecy effect
  • RePEc:sar:journl:v:11:y:2008:i:1:p:41-64
Language
  • English
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