La hipótesis de la profecía autocumplida en la evaluación de la evidencia en el contexto de la gestión continuada
- Guiral Contreras, Andrés
- Gonzalo Angulo, José Antonio
ISSN: 1138-4891
Any de publicació: 2008
Volum: 11
Número: 1
Pàgines: 41-64
Tipus: Article
Altres publicacions en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Resum
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.