Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern

Journal of Accounting Education

Volumn 14, Issue 3, 1996, Pages 319-329

  Paquette, Laurence R ^a   Skender, C J ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030239840     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/0748-5751(96)00024-3     Document Type: Article

References (12)

1. Accounting Education Change Commission (AECC). (1990). Objectives of education for accountants: Position statement number one. Issues in Accounting Education, 5(2), 307-312.
2. Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23, 589-609.
3. Altman, E. I. (1983). Corporate financial distress: A complete guide to predicting, avoiding, and dealing with bankruptcy. New York: John Wiley and Sons.
4. Altman, E. I., & McGough, T. P. (1974). Evaluation of a company as a going concern. The Journal of Accountancy, December, 50-57.
5. American Institute of Certified Public Accountants (AICPA), Auditing Standards Board (1988). SAS 59, The auditor's consideration of an entity's ability to continue as a going concern. New York: AICPA.
6. Basu, P., & Cohen, J. (1994). Learning to learn in the accounting principles course. Journal of Accounting Education, 12, 359-374.
7. Chow, C. W., McNamee, A. H., & Plumlee, R. D. (1987). Practitioners' perceptions of audit step difficulty and criticalness: Implications for audit research. Auditing: A Journal of Practice & Theory, Spring, 123-133.
8. Ho, J. L. (1994). The effect of experience on consensus of going-concern judgments. Behavioral Research in Accounting, 6, 160-177.
9. Kida, T. (1980). An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research, Autumn, 506-523.
10. Koh, H. C. (1991). Model predictions and auditor assessments of going concern status. Accounting and Business Research, 21(84), 331-338.
11. Paquette, L. R., & Schwarzbach, H. R. (1991). Integrating a CD-ROM database in the accounting curriculum. Journal of Accounting Education, 9, 373-379.
12. Rosman, A. J., Seol, I., & Biggs, S. F. (1992). Understanding the going-concern judgment using experience-based and performance based approaches to link process and performance. Working Paper.