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Explaining the causes of business failure using audit report disclosures
16 references·11 citing·44 second hopsampled
Explaining the causes of business failure using audit report disclosures (2018)Explaining the causes of business failure…Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐ Score Model (2016)Financial Distress Prediction…A review of archival auditing research (2014)A review of archival auditing…Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables (2013)Financial distress and bankru…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…Financial crisis and the silence of the auditors (2009)Financial crisis and the sile…The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Relationship between Audi…Modelling Credit Risk for SMEs: Evidence from the U.S. Market (2007)Modelling Credit Risk for SME…A Review of Bankruptcy Prediction Studies: 1930 to Present (2006)A Review of Bankruptcy Predic…35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems (2005)35 years of studies on busine…Organizational failure: a critique of recent research and a proposed integrative framework (2004)Organizational failure: a cri…Assessing the Probability of Bankruptcy (2004)Assessing the Probability of …Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Law and Finance (1998)Law and FinanceFinancial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…The Population Ecology of Organizations (1977)The Population Ecology of Org…Predicting viability of small businesses on the edge of failure (2024)Predicting viability of small…A review of the limitations of financial failure prediction research (2023)A review of the limitations o…Machine learning in corporate credit rating assessment using the expanded audit report (2022)Machine learning in corporate…Corporate failure in the UK: An examination of corporate governance reforms (2022)Corporate failure in the UK: …Understanding salesperson intention to use AI feedback and its influence on business-to-business sales outcomes (2021)Understanding salesperson int…Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms (2020)Do narrative-related disclosu…Crisis? What crisis? Exploring the cognitive constraints on boards of directors in times of uncertainty (2020)Crisis? What crisis? Explorin…Audit adjustments and corporate financing: evidence from Iran (2020)Audit adjustments and corpora…Tax Arrears Versus Financial Ratios in Bankruptcy Prediction (2019)Tax Arrears Versus Financial …Forecasting Corporate Failure in the Chinese Energy Sector: A Novel Integrated Model of Deep Learning and Support Vector Machine (2019)Forecasting Corporate Failure…Business Failures around the World: Emerging Trends and New Research Agenda (2019)Business Failures around the …Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Effect of Audit Quality on Earnings Management* (1998)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Association between Audit Committee Characteristics and Audit Fees (2003)Board Composition: Balancing Family Influence in S&P 500 Firms (2004)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Pricing of Options and Corporate Liabilities (1973)Multi-period corporate default prediction with stochastic covariates (2006)Forecasting Default with the Merton Distance to Default Model (2008)The impact of corporate social responsibility on the cost of bank loans (2010)Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Chance and Necessity (1973)The Strength of Weak Ties (1973)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Technological Discontinuities and Organizational Environments (1986)The Theory of the Growth of the Firm (1995)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Predicting financial distress and corporate failure: A review from the state-of-the-art definitions, modeling, sampling, and featuring approaches (2013)Financial ratios and corporate governance indicators in bankruptcy prediction: A comprehensive study (2016)Determinants and consequences of financial distress: review of the empirical literature (2018)Does corporate social responsibility reduce financial distress risk? (2020)Female directors, capital structure, and financial distress (2021)The Debt Contracting Value of Accounting Information and Loan Syndicate Structure (2007)Crowdfunding social ventures: a model and research agenda (2013)
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References

  • 1998Law and Finance17,902 cited
  • 1977The Population Ecology of Organizations7,614 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 2014A review of archival auditing research3,184 cited
  • 2004Assessing the Probability of Bankruptcy1,357 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2016Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐ Score Model843 cited
  • 200535 years of studies on business failure: an overview of the classic statistical methodologies and their related problems795 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2007Modelling Credit Risk for SMEs: Evidence from the U.S. Market606 cited
  • 2009Financial crisis and the silence of the auditors499 cited
  • 2004Organizational failure: a critique of recent research and a proposed integrative framework492 cited
  • 2013Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables453 cited
  • 2006A Review of Bankruptcy Prediction Studies: 1930 to Present397 cited

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2007
The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
377 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • Cited by

    • 2019Business Failures around the World: Emerging Trends and New Research Agenda52 cited
    • 2021Understanding salesperson intention to use AI feedback and its influence on business-to-business sales outcomes50 cited
    • 2020Crisis? What crisis? Exploring the cognitive constraints on boards of directors in times of uncertainty45 cited
    • 2020Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms37 cited
    • 2022Corporate failure in the UK: An examination of corporate governance reforms35 cited
    • 2019Forecasting Corporate Failure in the Chinese Energy Sector: A Novel Integrated Model of Deep Learning and Support Vector Machine27 cited
    • 2024Predicting viability of small businesses on the edge of failure24 cited
    • 2020Audit adjustments and corporate financing: evidence from Iran23 cited
    • 2022Machine learning in corporate credit rating assessment using the expanded audit report23 cited
    • 2019Tax Arrears Versus Financial Ratios in Bankruptcy Prediction19 cited
    • 2023A review of the limitations of financial failure prediction research19 cited