Kuruppu, Nirosh; Laswad, Fawzi; Oyelere, Peter - In: Pacific Accounting Review 24 (2012) 1, pp. 33-50
Purpose – The purpose of this paper is to ascertain the practical efficacy of statistical corporate failure models in improving auditors' going concern assessment. It also aims to examine auditors' perceptions of corporate failure models as an analytical procedure in this context....