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Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern
Publication
, Journal Article
Paquette, LR; Skender, CJ
Published in: Journal of Accounting Education
January 1, 1996
In order to evaluate whether a company is experiencing a going-concern problem, the auditor must know what information needs to be acquired as well as how to combine that information. Financial Z-score models can be employed as an analytical tool in making a going-concern judgment. These models employ a statistical technique termed discriminant analysis which allows one to combine information into a single measure which is then used to classify a company as either bankrupt or nonbankrupt. This paper describes an activity-based exercise in which students use financial models to make going concern judgments. In addition, the students are exposed to financial databases maintained on CD-ROM. Copyright © 1996 Elsevier Science Ltd.
Duke Scholars
Published In
Journal of Accounting Education
DOI
ISSN
0748-5751
Publication Date
January 1, 1996
Volume
14
Issue
3
Start / End Page
319 / 329
Related Subject Headings
- Accounting
- 1501 Accounting, Auditing and Accountability
- 1302 Curriculum and Pedagogy
Citation
APA
Chicago
ICMJE
MLA
NLM
Paquette, L. R., & Skender, C. J. (1996). Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education, 14(3), 319–329. https://doi.org/10.1016/0748-5751(96)00024-3
Paquette, L. R., and C. J. Skender. “Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern.” Journal of Accounting Education 14, no. 3 (January 1, 1996): 319–29. https://doi.org/10.1016/0748-5751(96)00024-3.
Paquette LR, Skender CJ. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education. 1996 Jan 1;14(3):319–29.
Paquette, L. R., and C. J. Skender. “Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern.” Journal of Accounting Education, vol. 14, no. 3, Jan. 1996, pp. 319–29. Scopus, doi:10.1016/0748-5751(96)00024-3.
Paquette LR, Skender CJ. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education. 1996 Jan 1;14(3):319–329.
![Journal cover image](https://secure.syndetics.com/index.aspx?isbn=/lc.gif&issn=0748-5751&client=dukeuniv)
Published In
Journal of Accounting Education
DOI
ISSN
0748-5751
Publication Date
January 1, 1996
Volume
14
Issue
3
Start / End Page
319 / 329
Related Subject Headings
- Accounting
- 1501 Accounting, Auditing and Accountability
- 1302 Curriculum and Pedagogy