Multi-risk level examination of going concern modifications
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References listed on IDEAS
- Jinn-Yang Uang & David B. Citron & Sudi Sudarsanam & Richard J. Taffler, 2006. "Management Going-concern Disclosures: Impact of Corporate Governance and Auditor Reputation," European Financial Management, European Financial Management Association, vol. 12(5), pages 789-816.
- 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.
- Barnes, Paul, 2004. "The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 415-440.
- 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.
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KeywordsAuditing; Standards; Going concern value; Australia;
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