منابع مشابه
Predicting going concern opinion with data mining
The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....
متن کاملThe Auditor’s Going-Concern Opinion Decision
In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...
متن کاملWhy the going-concern accounting anomaly: gambling in the market?
The market fails to incorporate the adverse information conveyed by the going-concern (GC) opinion in a timely manner. This paper seeks to explain this market-pricing paradox. In particular, we argue that the lottery-like features of GC stocks attract a predominantly retail clientele who use such stocks to gamble in the market. Such trading behavior leads to underreaction to the GC event itself...
متن کاملKnowledge and Reasoning Processes in the Going-Concern Judgment
Contributions of Biggs et al. (1992) The GCX model developed in Biggs ct al. has a number of substantial contributions. First, the model is rich in domain knowledge about !the going-concern process. Knowledge in the model takes many fonns: financial knowledge, company finances, event knowledge (both ac tual and nonnal), company operation knowledge, and procedural knowledge. In many ways the mo...
متن کاملAn Education System for Growth or Concern of Adolescents
Introduction: Adolescence is a more Challenging period than other periods of life. Though academic achievement is a universal concern for all students, but the perception of adolescents about these concerns and its severity is more related to the atmosphere and culture of the society in where students live. Hence, according to the effect of education system on adolescents, this study aimed to d...
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ژورنال
عنوان ژورنال: The ANNALS of the American Academy of Political and Social Science
سال: 1914
ISSN: 0002-7162,1552-3349
DOI: 10.1177/000271621405300120