The ability of audit reports to predict business failures
The focus of this report is on the predictive ability of audit reports. We studied a sample of 50 failed companies for the period 1991-1992 to determine the extent and type of audit qualification they received. The study reveals that the audit reports had a low predictive abilit...
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sg-ntu-dr.10356-585862023-05-19T03:30:05Z The ability of audit reports to predict business failures Ang, Jacqueline Sue Tze Lay, Mun Ngee Loke, Oi Lin Nanyang Business School Ramchand Jagtiani DRNTU::Business The focus of this report is on the predictive ability of audit reports. We studied a sample of 50 failed companies for the period 1991-1992 to determine the extent and type of audit qualification they received. The study reveals that the audit reports had a low predictive ability in the going concern issue since only 38% of the companies studied had going concern qualifications. In view of this information, the report explores the factors that might have contributed to this wide disparity. The report closes with suggestions to bridge the gap. ACCOUNTANCY 2014-04-08T08:14:17Z 2014-04-08T08:14:17Z 1995 1995 Final Year Project (FYP) http://hdl.handle.net/10356/58586 en Nanyang Technological University 52 p. application/pdf |
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Nanyang Technological University |
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NTU Library |
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Asia |
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Singapore Singapore |
| content_provider |
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English |
| topic |
DRNTU::Business |
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DRNTU::Business Ang, Jacqueline Sue Tze Lay, Mun Ngee Loke, Oi Lin The ability of audit reports to predict business failures |
| description |
The focus of this report is on the predictive ability of audit reports. We studied a
sample of 50 failed companies for the period 1991-1992 to determine the extent and
type of audit qualification they received. The study reveals that the audit reports had a
low predictive ability in the going concern issue since only 38% of the companies
studied had going concern qualifications.
In view of this information, the report explores the factors that might have contributed
to this wide disparity. The report closes with suggestions to bridge the gap. |
| author2 |
Nanyang Business School |
| author_facet |
Nanyang Business School Ang, Jacqueline Sue Tze Lay, Mun Ngee Loke, Oi Lin |
| format |
Final Year Project |
| author |
Ang, Jacqueline Sue Tze Lay, Mun Ngee Loke, Oi Lin |
| author_sort |
Ang, Jacqueline Sue Tze |
| title |
The ability of audit reports to predict business failures |
| title_short |
The ability of audit reports to predict business failures |
| title_full |
The ability of audit reports to predict business failures |
| title_fullStr |
The ability of audit reports to predict business failures |
| title_full_unstemmed |
The ability of audit reports to predict business failures |
| title_sort |
ability of audit reports to predict business failures |
| publishDate |
2014 |
| url |
http://hdl.handle.net/10356/58586 |
| _version_ |
1770566992185524224 |