An Empirical Analysis of going Concern Qualification and Earnings Management In Failed Companies

By:
Dr. Walter Masocha
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The paper investigates the going concern concept and analyses failed UK companies to establish the extent to which an auditor could have used available statistical techniques of Z-scores and earnings management to distinguish between failing and surviving companies ahead of the formality of a going concern qualification or bankruptcy proceedings


Keywords: Going Concern, Z-scores, Discretionary Accruals, Auditor, Financial Distress, Earnings management
Stream: Economics and Management
Presentation Type: Paper Presentation in English
Paper: A paper has not yet been submitted.


Dr. Walter Masocha

Lecturer in Accounting & Finance, Department of Accounting & Finance, University of Stirling
Stirling, Scotland, UK

I qualified and practiced as an Accountant in Zimbabwe, undertook MSc in Finance in Scotland, and a PhD in Accounting & Finance in Scotland as well. I am one of the few lecturers who teach on both the accounting and finance side of the department. I enjoy the multidisciplinary nature of my teaching profile, which is reflected in my research. My areas of research interest include corporate governance, corporate failure, financial reporting, audit reporting, financial reporting in the charity sector and more recently professionalisation of the accounting profession in Zimbabwe

Ref: I07P0063