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The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy

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References

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2000Riskcalc for Private Companies: Moody's Default Model133 cited
2003An Empirical Investigation of Determinants of Audit Reports in the UK131 cited
1999Non-audit fees, disclosure and audit quality125 cited
2004Auditor size and audit pricing: evidence from small audit firms111 cited
2007Earnings management and the audit opinion: evidence from Malaysia110 cited
2016Social Trust and Auditor Reporting Conservatism105 cited
2009Classification techniques for the identification of falsified financial statements: a comparative analysis82 cited
2018The associations between audit firm attributes and audit quality-specific indicators

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2019Does audit report information improve financial distress prediction over Altman's traditional Z‐Score model?72 cited

2002Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium66 cited

2004Ethical Issues Related to the Provision of Audit and Non-Audit Services: Evidence from Academic Research61 cited

2019Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence55 cited

2018Explaining the causes of business failure using audit report disclosures54 cited

2024Survey, classification and critical analysis of the literature on corporate bankruptcy and financial distress prediction53 cited

2003An experimental study of users’ responses to qualified audit reports in China53 cited

2006Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK52 cited