Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 19 2 2012 07 22 Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern 73 96 29200 10.22059/acctgrev.2012.29200 FA Mohamad Arab Mazar 0000-0002-5430-0477 Abolghasem Maseihabadi Azam Pouryousof Journal Article This research investigated the impact of auditor's cognitive style and information load on judgment quality in going concern. Research questions and hypotheses draws upon the Schroder, Driver, and Streufert Theory in information processing. Based in this theory, the person ability for information processing depends on their cognitive style and decreased as information load increased. Auditors at partners, managers and senior's level in Auditing Organization were used as subject, and two expose tests: "Test of cognitive style" and "Test of judgment in going concern ".One-entry analysis of variance used to data analysis. Findings suggest that auditor's ability for information processing depend on their cognitive style and forward in Schroder, Driver and streufert theory. This research investigated the impact of auditor's cognitive style and information load on judgment quality in going concern. Research questions and hypotheses draws upon the Schroder, Driver, and Streufert Theory in information processing. Based in this theory, the person ability for information processing depends on their cognitive style and decreased as information load increased. Auditors at partners, managers and senior's level in Auditing Organization were used as subject, and two expose tests: "Test of cognitive style" and "Test of judgment in going concern ".One-entry analysis of variance used to data analysis. Findings suggest that auditor's ability for information processing depend on their cognitive style and forward in Schroder, Driver and streufert theory. https://acctgrev.ut.ac.ir/article_29200_4dc78ee9d84aeec573c4179447b5f17c.pdf