Explaining the causes of business failure using audit report disclosures

Munoz-Izquierdo Nora; Jesus Segovia-Vargas Maria; Camacho-Minano Maria-del-Mar; Pascual-Ezama David

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Explaining the causes of business failure using audit report disclosures

机译：使用审计报告披露来解释业务失败的原因

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This paper examines the ability of audit report disclosures to explain the causes of business failure. Despite incremental interest in organizational failure, much of the existing literature has used accounting ratios to foresee why firms fail. We hypothesise that the audit report can also be employed for this purpose because it provides information regarding any material uncertainty relating to events that may warn users about possible causes of business default. Using a matched sample of 808 failed and non-failed firms, our results suggest that audit report disclosures significantly explain the causes of business failure. Moreover, these findings are consistent with the results of studies that integrate both deterministic and voluntaristic perspectives into the examination of the antecedents of organizational failure, as disclosures about both external and internal factors are mentioned in the audit report and contribute to assessing default. Managers, auditors, regulators and other users may consider the audit report to be useful as a tool to anticipate business failure.

机译：本文研究了审计报告披露解释业务失败原因的能力。尽管对组织失败的兴趣日益浓厚，但许多现有文献已使用会计比率来预测企业为何失败。我们假设审计报告也可以用于此目的，因为它提供有关与事件有关的任何重大不确定性的信息，这些不确定性可能会警告用户有关业务违约的可能原因。使用匹配的808家失败和未失败公司的样本，我们的结果表明，审计报告的披露可以有效地解释业务失败的原因。此外，这些发现与将确定性和自愿性观点纳入组织失败前因研究的研究结果一致，因为在审计报告中提到了有关内部和外部因素的披露，并有助于评估违约情况。经理，审计师，监管人员和其他用户可能认为审计报告可用作预测业务失败的工具。

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来源
《Journal of Business Research》 |2019年第5期|403-414|共12页
作者
Munoz-Izquierdo Nora; Jesus Segovia-Vargas Maria; Camacho-Minano Maria-del-Mar; Pascual-Ezama David;
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作者单位

CUNEF Colegio Univ Estudios Financieros, Leonardo Prieto Castro 2,Ciudad Univ, Madrid 28040, Spain;

Complutense Madrid Univ, Fac Ciencias Econ & Empresariales, Campus Somosaguas, Madrid 28223, Spain;

Complutense Madrid Univ, Fac Ciencias Econ & Empresariales, Campus Somosaguas, Madrid 28223, Spain;

Complutense Madrid Univ, Fac Ciencias Econ & Empresariales, Campus Somosaguas, Madrid 28223, Spain;

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原文格式 PDF
正文语种 eng
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关键词
Business failure; Causes; Deterministic perspective; Voluntaristic perspective; Audit report;

机译：业务失败;原因;确定性观点;自愿性观点;审计报告;

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专利

1. Explaining the causes of business failure using audit report disclosures [J] . Munoz-Izquierdo Nora, Jesus Segovia-Vargas Maria, Camacho-Minano Maria-del-Mar, Journal of Business Research . 2019,第May期

机译：使用审计报告披露解释业务失败的原因
2. EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS [J] . ALINA VOICULESCU, SORINA SIMONA BUMBESCU Universitatea "Constantin Brancusi" din Targu Jiu. Analele. Seria Economie . 2014,第4期

机译：解释审计风险及其组成部分：基于审计报告的比较案例研究
3. The Comparative Impact of an Audit Report Standard and an Audit Going-Concern Standard on Going-Concern Disclosure Rates [J] . David B. Citron, Richard J. Taffler Auditing . 2004,第2期

机译：审计报告标准和审计持续关注标准对持续关注披露率的比较影响
4. Data Leakages and Information Compromises: Disclosure of Cybersecurity Breaches in Audited Financial Reports [C] . A. J. Stagliano Decision Sciences Institute annual meeting . 2017

机译：数据泄漏和信息妥协：在经审计的财务报告中披露网络安全漏洞
5. Enhanced voluntary disclosures and its effects on the cost of capital: An empirical examination of the FASB's improving business reporting. Insights into enhanced voluntary disclosures. [D] . Guidry, Ronald Paul. 2004

机译：增强的自愿披露及其对资本成本的影响：对FASB不断改进的业务报告的实证研究。洞悉增强的自愿披露。
6. Case Report: 5-Fluorouracil-induced acute reversible heart failure not explained by coronary spasms myocarditis or takotsubo: lessons from MRI [O] . Yama Fakhri, Morten Dalsgaard, Dorte Nielsen, 2016

机译：病例报告：5-氟尿嘧啶诱发的急性可逆性心力衰竭没有用冠状动脉痉挛心肌炎或takotsubo解释：MRI的教训
7. ACC/AHA guidelines for the evaluation and management of chronic heart failure in the adult: executive summary A report of the american college of cardiology/american heart association task force on practice guidelines (committee to revise the 1995 guidelines for the evaluation and management of heart failure) developed in collaboration with the international society for heart and lung transplantation endorsed by the heart failure society of america51The document was approved by the American College of Cardiology Board of Trustees in November 2001 and the American Heart Association Science Advisory and Coordinating Committee in September 2001.52When citing this document, the American College of Cardiology and the American Heart Association would appreciate the following citation format: Hunt SA, Baker DW, Chin MH, Cinquegrani MP, Feldman AM, Francis GS, Ganiats TG, Goldstein S, Gregoratos G, Jessup ML, Noble RJ, Packer M, Silver MA, Stevenson LW. ACC/AHA guidelines for the evaluation and management of chronic heart failure in the adult: executive summary: a report of the American College of Cardiology/American Heart Association Task Force on Practice Guidelines (Committee to Revise the 1995 Guidelines for the Evaluation and Management of Heart Failure). J Am Coll Cardiol 2001;38:2101–13.53The American College of Cardiology and the American Heart Association make every effort to avoid any actual or potential conflicts of interest that may arise as a result of an outside relationship or a personal, professional, or business interest of a member of the writing panel. Specifically, all members of the writing group are required to provide disclosure statements of all such relationships that might be perceived as real or potential conflicts of interest. These statements are reviewed by the parent task force, reported orally to all members of the writing panel at the first meeting, and updated as changes occur.54This document, as well as the corresponding full-text guidelines, is available on the World Wide Web sites of the American College of Cardiology (www.acc.org) and the American Heart Association (www.americanheart.org). Single reprints of the executive summary are available for $5.00 each by calling 800-253-4636 (US only) or writing the American College of Cardiology, Educational Services, 9111 Old Georgetown Road, Bethesda, MD 20814-1699. To purchase additional reprints up to 999 copies, call 800-611-6083 (US only) or fax 413-665-2671; 1000 or more copies, call 214-706-1466, fax 214-691-6342, or e-mail pubauth@heart.org (specify version: Executive Summary—71-0125; Full Text—71-1026).55© 2001 American College of Cardiology and American Heart Association, Inc. [O] . Hunt Sharon A, Baker David W, Chin Marshall H, 2001

机译：ACC / AHA成人慢性心力衰竭评估和管理指南：执行摘要美国心脏病学会/美国心脏协会实践指南工作组的报告（委员会修订1995年心脏评估和管理指南与美国心力衰竭学会认可的国际心脏和肺移植协会合作51）该文件于2001年11月获得美国心脏病学会理事会的批准，并于2001年9月获得美国心脏协会科学咨询和协调委员会的批准.52引用本文件时，美国心脏病学会和美国心脏协会将赞赏以下引用格式：Hunt SA，Baker DW，Chin MH，Cinquegrani MP，Feldman AM，Francis GS，Ganiats TG，Goldstein S，Gregoratos G，Jessup ML，Noble RJ，Packer M，Silver MA，Stevenson LW。 ACC / AHA成人慢性心力衰竭评估和管理指南：摘要：美国心脏病学会/美国心脏协会实践指南工作组的报告（修订1995年《美国心脏病学会评估和管理指南》的委员会心脏衰竭）。 J Am Coll Cardiol 2001; 38：2101–13.53美国心脏病学会和美国心脏协会竭尽全力避免由于外部关系或个人，专业或其他原因而引起的任何实际或潜在的利益冲突。写作小组成员的商业利益。具体而言，要求写作小组的所有成员提供所有可能被视为实际或潜在利益冲突的关系的披露声明。这些声明由上级工作组审查，在第一次会议上口头报告给写作小组的所有成员，并在发生变化时进行更新。54本文档以及相应的全文指南可在万维网上找到。美国心脏病学院（www.acc.org）和美国心脏协会（www.americanheart.org）的网站。致电800-253-4636（仅适用于美国）或写信给美国心脏病，教育服务学院，地址为9111 Old Georgetown Road，Bethesda，MD 20814-1699，可以执行摘要的单个重印本，每张5.00美元。要购买最多999份的其他重印本，请致电800-611-6083（仅限美国）或传真413-665-2671； 1000或更多副本，请致电214-706-1466，传真214-691-6342或电子邮件pubauth@heart.org（指定版本：执行摘要-71-0125；全文-71-1026）。55©2001美国心脏病学会和美国心脏协会有限公司

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