Explaining the causes of business failure using audit report disclosures
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson, 2011. "Audit Reports in Australia during the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 21(1), pages 22-31, March.
- Erkki K. Laitinen & Oliver Lukason, 2014. "Do firm failure processes differ across countries: evidence from Finland and Estonia," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(5), pages 810-832, November.
- Amankwah-Amoah, Joseph, 2016. "An integrative process model of organisational failure," Journal of Business Research, Elsevier, vol. 69(9), pages 3388-3397.
- Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang, 2013. "Responses by Australian auditors to the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 301-338, March.
- Premachandra, I.M. & Bhabra, Gurmeet Singh & Sueyoshi, Toshiyuki, 2009. "DEA as a tool for bankruptcy assessment: A comparative study with logistic regression technique," European Journal of Operational Research, Elsevier, vol. 193(2), pages 412-424, March.
- Clive S. Lennox, 1999. "The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(5&6), pages 757-778.
- Erkki K. Laitinen, 2013. "Financial and non-financial variables in predicting failure of small business reorganisation," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 4(1), pages 1-34.
- Allen D. Blay, 2005. "Independence Threats, Litigation Risk, and the Auditor's Decision Process," Contemporary Accounting Research, John Wiley & Sons, vol. 22(4), pages 759-789, December.
- Laura Arnedo Ajona & Fermin Lizarraga Dallo & Santiago Sanchez Alegria, 2008. "Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 641-666.
- Loredana Cultrera & Xavier Brédart, 2016. "Bankruptcy prediction: the case of Belgian SMEs," Review of Accounting and Finance, Emerald Group Publishing, vol. 15(1), pages 101-119, February.
- Mark L. DeFond & K. Raghunandan & K.R. Subramanyam, 2002. "Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 1247-1274, September.
- Zorn, Michelle L. & Norman, Patricia M. & Butler, Frank C. & Bhussar, Manjot S., 2017. "Cure or curse: Does downsizing increase the likelihood of bankruptcy?," Journal of Business Research, Elsevier, vol. 76(C), pages 24-33.
- Korol, Tomasz, 2013. "Early warning models against bankruptcy risk for Central European and Latin American enterprises," Economic Modelling, Elsevier, vol. 31(C), pages 22-30.
- Minchoul Kim & Minho Kim & Ronald McNiel, 2008. "Predicting survival prospect of corporate restructuring in Korea," Applied Economics Letters, Taylor & Francis Journals, vol. 15(15), pages 1187-1190.
- Hernandez Tinoco, Mario & Wilson, Nick, 2013. "Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 394-419.
- Erkki K. Laitinen & Teija Laitinen, 2009. "Effect of accruals on financial, non-financial, and audit information in payment default prediction," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 5(4), pages 353-383.
- Thomas Conefrey & John Fitz Gerald, 2010.
"Managing Housing Bubbles In Regional Economies Under Emu: Ireland And Spain,"
National Institute Economic Review, National Institute of Economic and Social Research, vol. 211(1), pages 91-108, January.
- Conefrey, Thomas & FitzGerald, John, 2009. "Managing Housing Bubbles in Regional Economies under EMU: Ireland and Spain," Papers WP315, Economic and Social Research Institute (ESRI).
- Conefrey, Thomas & FitzGerald, John, 2010. "Managing Housing Bubbles in Regional Economies Under EMU: Ireland and Spain," Papers RB2010/2/1, Economic and Social Research Institute (ESRI).
- McGurr, Paul T. & DeVaney, Sharon A., 1998. "Predicting Business Failure of Retail Firms: An Analysis Using Mixed Industry Models," Journal of Business Research, Elsevier, vol. 43(3), pages 169-176, November.
- Sikka, Prem, 2009. "Financial crisis and the silence of the auditors," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 868-873, August.
- Thomas E. McKee, 2003. "Rough sets bankruptcy prediction models versus auditor signalling rates," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 22(8), pages 569-586.
- Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
- Lensberg, Terje & Eilifsen, Aasmund & McKee, Thomas E., 2006. "Bankruptcy theory development and classification via genetic programming," European Journal of Operational Research, Elsevier, vol. 169(2), pages 677-697, March.
- Edward I. Altman & Gabriele Sabato, 2007. "Modelling Credit Risk for SMEs: Evidence from the U.S. Market," Abacus, Accounting Foundation, University of Sydney, vol. 43(3), pages 332-357, September.
- Peter Back, 2005. "Explaining financial difficulties based on previous payment behavior, management background variables and financial ratios," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 839-868.
- Laitinen, Erkki K., 1999. "Predicting a corporate credit analyst's risk estimate by logistic and linear models," International Review of Financial Analysis, Elsevier, vol. 8(2), pages 97-121, June.
- Emiliano Ruiz-Barbadillo & Nieves Gomez-Aguilar & Cristina De Fuentes-Barbera & Maria Antonia Garcia-Benau, 2004. "Audit quality and the going-concern decision-making process: Spanish evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 597-620.
- Ohlson, Ja, 1980. "Financial Ratios And The Probabilistic Prediction Of Bankruptcy," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 109-131.
- Karen Peursem & Yi Chiann Chan, 2014. "Forecasting New Zealand Corporate Failures 2001–10: Opportunity Lost?," Australian Accounting Review, CPA Australia, vol. 24(3), pages 276-288, September.
- DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
- Dorothy Feldmann & William J. Read, 2013. "Going-concern audit opinions for bankrupt companies – impact of credit rating," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(4), pages 345-363, April.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Nora Muñoz-Izquierdo & María-del-Mar Camacho-Miñano & María-Jesús Segovia-Vargas & David Pascual-Ezama, 2019. "Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence," International Journal of Financial Studies, MDPI, Open Access Journal, vol. 7(2), pages 1-23, April.
More about this item
KeywordsBusiness failure; Causes; Deterministic perspective; Voluntaristic perspective; Audit report;
StatisticsAccess and download statistics
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:eee:jbrese:v:98:y:2019:i:c:p:403-414. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Haili He). General contact details of provider: http://www.elsevier.com/locate/jbusres .
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 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.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.