IDEAS home Printed from https://ideas.repec.org/a/bla/jbfnac/v20y1993i2p213-228.html

The Auditor'S Going Concern Decision: Some Uk Evidence Concerning Independence And Competence

Author

Listed:
  • PAUL BARNES
  • HOOI DEN HUAN

Abstract

No abstract is available for this item.

Suggested Citation

  • Paul Barnes & Hooi Den Huan, 1993. "The Auditor'S Going Concern Decision: Some Uk Evidence Concerning Independence And Competence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(2), pages 213-228, January.
    • Handle: RePEc:bla:jbfnac:v:20:y:1993:i:2:p:213-228
    DOI: 10.1111/j.1468-5957.1993.tb00660.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5957.1993.tb00660.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5957.1993.tb00660.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Kida, T, 1980. "An Investigation Into Auditors Continuity And Related Qualification Judgments," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(2), pages 506-523.
    2. Pinches, George E., 1980. "Factors influencing classification results from multiple discriminant analysis," Journal of Business Research, Elsevier, vol. 8(4), pages 429-456, December.
    3. Mutchler, Jf, 1985. "A Multivariate-Analysis Of The Auditors Going-Concern Opinion Decision," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 23(2), pages 668-682.
    4. Edward I. Altman, 1968. "Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy," Journal of Finance, American Finance Association, vol. 23(4), pages 589-609, September.
    5. Libby, R, 1975. "Accounting Ratios And Prediction Of Failure - Some Behavioral Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 13(1), pages 150-161.
    6. Eisenbeis, Robert A, 1977. "Pitfalls in the Application of Discriminant Analysis in Business, Finance, and Economics," Journal of Finance, American Finance Association, vol. 32(3), pages 875-900, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tom Lee & Mary Stone, 1995. "Competence And Independence: The Congenial Twins Of Auditing?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 22(8), pages 1169-1177, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Petr Jakubík & Petr Teplý, 2011. "The JT Index as an Indicator of Financial Stability of Corporate Sector," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(2), pages 157-176.
    2. Teija Laitinen & Maria Kankaanpaa, 1999. "Comparative analysis of failure prediction methods: the Finnish case," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 67-92.
    3. Dimitras, A. I. & Zanakis, S. H. & Zopounidis, C., 1996. "A survey of business failures with an emphasis on prediction methods and industrial applications," European Journal of Operational Research, Elsevier, vol. 90(3), pages 487-513, May.
    4. Gregory D. Kane & Frederick M. Richardson & Patricia Graybeal, 1996. "Recession†Induced Stress and the Prediction of Corporate Failure," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 631-650, September.
    5. Christine V. Zavgren & Michael T. Dugan & James M. Reeve, 1988. "The Association Between Probabilities of Bankruptcy and Market Responses—A Test of Market Anticipation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(1), pages 27-45, March.
    6. WILLIAM HOPWOOD & JAMES C. McKEOWN & JANE F. MUTCHLER, 1994. "A Reexamination of Auditor versus Model Accuracy within the Context of the Going†Concern Opinion Decision," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 409-431, March.
    7. Kurt M. Fanning & Kenneth O. Cogger, 1994. "A Comparative Analysis of Artificial Neural Networks Using Financial Distress Prediction," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(4), pages 241-252, December.
    8. Manjusha Senapathi & Saptarshi Ghosal, 2016. "Modelling Corporate Sector Distress in India," Working Papers id:11540, eSocialSciences.
    9. Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke, 2017. "Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 315-343, December.
    10. Akarsh Kainth & Ranik Raaen Wahlstrøm, 2021. "Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies," JRFM, MDPI, vol. 14(3), pages 1-15, March.
    11. Jackson, Richard H.G. & Wood, Anthony, 2013. "The performance of insolvency prediction and credit risk models in the UK: A comparative study," The British Accounting Review, Elsevier, vol. 45(3), pages 183-202.
    12. Lee, E.Jin & Tahmoush, Dave, 2025. "Auditors’ decision-making aid for going concern audit opinions through machine learning analysis," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    13. Lin, Hsiou-Wei William & Lo, Huai-Chun & Wu, Ruei-Shian, 2016. "Modeling default prediction with earnings management," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 306-322.
    14. Adriana Csikosova & Maria Janoskova & Katarina Culkova, 2020. "Application of Discriminant Analysis for Avoiding the Risk of Quarry Operation Failure," JRFM, MDPI, vol. 13(10), pages 1-14, September.
    15. Yunsen Wang & Tiffany Chiu & Alexander Kogan, 2025. "The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 341-361, June.
    16. Dean Fantazzini & Silvia Figini, 2009. "Random Survival Forests Models for SME Credit Risk Measurement," Methodology and Computing in Applied Probability, Springer, vol. 11(1), pages 29-45, March.
    17. Youssef Zizi & Mohamed Oudgou & Abdeslam El Moudden, 2020. "Determinants and Predictors of SMEs’ Financial Failure: A Logistic Regression Approach," Risks, MDPI, vol. 8(4), pages 1-21, October.
    18. Premachandra, I.M. & Chen, Yao & Watson, John, 2011. "DEA as a tool for predicting corporate failure and success: A case of bankruptcy assessment," Omega, Elsevier, vol. 39(6), pages 620-626, December.
    19. George E. Nogler, 2008. "Going concern modifications, CPA firm size, and the Enron effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 51-67, January.
    20. Balcaen, Sofie & Ooghe, Hubert, 2006. "35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems," The British Accounting Review, Elsevier, vol. 38(1), pages 63-93.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:20:y:1993:i:2:p:213-228. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.