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Evaluation of the going‐concern status for companies: An ensemble framework‐based model
16 references·0 citing·47 second hop
Evaluation of the going‐concern status for companies: An ensemble framework‐based model (2020)Evaluation of the going‐concern status fo…Threats to Auditor Independence: The Impact of Relationship and Economic Bonds (2011)Threats to Auditor Independen…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Non‐audit Service Fees and Au…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Recent Changes in the Association between Bankruptcies and Prior Audit Opinions (2005)Recent Changes in the Associa…Neural network ensemble strategies for financial decision applications (2004)Neural network ensemble strat…Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Audit Fees, Nonaudit Fees, an…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans (2001)Further Evidence on the Audit…The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…Default on Debt Obligations and the Issuance of Going-Concern Opinions. (1992)Default on Debt Obligations a…Empirical Analysis of Audit Uncertainty Qualifications (1991)Empirical Analysis of Audit U…An empirical investigation of audit qualification decisions in the presence of going concern uncertainties* (1987)An empirical investigation of…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…A Discriminant Analysis of Predictors of Business Failure (1972)A Discriminant Analysis of Pr…Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The robust beauty of improper linear models in decision making. (1979)A neural network model for bankruptcy prediction (1990)Credit rating analysis with support vector machines and neural networks: a market comparative study (2003)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Managerial Applications of Neural Networks: The Case of Bank Failure Predictions (1992)Corporate distress diagnosis: Comparisons using linear discriminant analysis and neural networks (the Italian experience) (1994)Neural network credit scoring models (2000)A comparative survey of artificial intelligence applications in finance: artificial neural networks, expert system and hybrid intelligent systems (2010)Comparative analysis of data mining methods for bankruptcy prediction (2011)Machine Learning in Financial Crisis Prediction: A Survey (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)Detecting Earnings Management (2012)Specification Tests in Econometrics (1978)The Pricing of Audit Services: Theory and Evidence (1980)Risk Monitoring and Control in Audit Firms: A Research Synthesis (2008)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Auditor size and audit quality (1981)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)An empirical analysis of auditor reporting and its association with abnormal accruals (2003)Earnings Manipulation in Failing Firms (2003)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)The Audit Committee: Management Watchdog or Personal Friend of the CEO? (2013)Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)
this work references cited by second hop

References

  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1972A Discriminant Analysis of Predictors of Business Failure1,168 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2007Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization503 cited
  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 2004Neural network ensemble strategies for financial decision applications332 cited
  • 2003Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies260 cited
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
  • 2005Recent Changes in the Association between Bankruptcies and Prior Audit Opinions216 cited
  • 2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
  • 2001Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans139 cited

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  • 1991Empirical Analysis of Audit Uncertainty Qualifications139 cited
  • 1987An empirical investigation of audit qualification decisions in the presence of going concern uncertainties*134 cited
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