Now showing items 1-2 of 2
Audit issues and content analysis of audit practices associated with corporate financial reporting on the Internet
(Lincoln University. Commerce Division., 2002-03)
The use of the Internet as a channel for the dissemination of corporate information is a recent and fast growing phenomenon. Indeed, it is likely that it will become the principal medium for the distribution of financial ...
The efficacy of liquidation and bankruptcy prediction models for assessing going concern
(Lincoln University. Centre of Accounting Education and Research, 2002-05)
Although previous research generally finds bankruptcy prediction models to outperformauditors' views on going concern, accuracy in identifying failing companies is lower. Recent research questions whether bankruptcy is the ...