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| Author: | Hopwwod, W. McKeown, J. Mutchler, J. |
| Title: | A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. |
| Journal: | Accounting Review
1989 : JAN, VOL. 64:1, p. 28-48 |
| Index terms: | AUDITING COMPANY FAILURES PREDICTION THEORY |
| Language: | eng |
| Abstract: | The present paper examines the association between audit report qualifications and financial failures. Using the log-linear approach, the association is studied for a univariate and two multivariate models. The results indicated that generally the audit- opinion-only model is the least-cost alternative in the last years before bankruptcy. |
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