Publications [#315372] of Charles Skender

Journal Articles

1. 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, vol. 14 no. 3 (January, 1996), pp. 319-329, Elsevier BV, ISSN 0748-5751 [doi]
   (last updated on 2023/06/01)

   Abstract:
   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.