References
- Altman , E. I. 1968 . Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy . Journal of Finance , 4, September : 589 – 609 .
- Association of Authorized Public Accountants (AAPA or KHT-yhdistys) . 1991 . The Practice of the Closing of Annual Accounts in Finland - Investigation of 100 large Finnish companies , Vammala, , Finland : KHT-yhdistyksen Palvelu Oy . in Finnish
- Association of Authorized Public Accountants (AAPA or KHT-yhdistys) . 1995 . Audit Reports and Statements of Auditors , Jyväskylä, , Finland : KHTyhdistyksen Palvelu Oy . in Finnish
- Barnes , P. and Huan , H. D. 1993 . The auditor's going concern decision: some UK evidence concerning independence and competence . Journal of Business Finance and Accounting , 20 ( 2 ) : 213 – 228 .
- Bavishi , V. B. , ed. 1993 . “ Analysis of auditors' reports worldwide ” . In International Accounting and Auditing Trends , Vol. 2 , 1 – 31 . Centre for International Financial Analysis & Research .
- Coopers & Lybrand , ed. 1994 . A Guide for Businessmen and Investors , Helsinki, Salmi, , Finland : Virkkunen & Helenius Oy .
- Dopuch , N. , Holthausen , R. W. and Leftwich , R. W. 1987 . Predicting audit qualifications with financial and market variables . Accounting Review , LXII ( 3 ) : 431 – 453 .
- Finnish Committee for Financial Analysis (Yritystutkimusneuvottelukunta) . 1990 . Financial Statement Analysis in Corporate Analysis , Helsinki : Painokaari Oy .
- Hopwood , W. , McKeow , J. and Mutchler , J. 1989 . A test of the incremental explanatory power of opinions qualified for consistency and uncertainty . Accounting Review , LXIV ( 1 ) : 28 – 47 .
- Hosmer , D. and Lemeshow , S. 1989 . Applied Logistic Regression , New York : John Wiley .
- Keasey , K. and Watson , R. 1987 . Non-financial symptoms and the prediction of small company failure: a test of Argenti's hypotheses . Journal of Business Finance and Accounting , 14 ( 3 ) : 335 – 354 .
- Keasey , K. , Watson , R. and Wynarzcyk , P. 1988 . The small company audit qualification: a preliminary investigation . Accounting and Business Research , 18 ( 72 ) : 323 – 333 .
- Koh , H. C. 1991 . Model predictions and auditor assessments of going concern status . Accounting and Business Research , 21 ( 84 ) : 331 – 338 .
- Koh , H. C. and Killough , L. N. 1990 . The use of multiple discriminant analysis in the assessment of the going concern status of an audit client . Journal of Business Finance & Accounting , 17 ( 2 ) : 179 – 191 .
- Koskela , M. 1990 . Auditing in small and middle-sized companies , Working Paper D: 125 Helsinki : Helsinki School of Economics . in Finnish
- Koskela , M. 1993 . The public information of auditing in Finland , Working Paper W:59 Helsinki : Helsinki School of Economics . in Finnish
- Lydman , K. 1995 . Adjusted audit report . Tilintarkastus-Revision , 35 ( 5, 6 ) : 347 – 352 . 419 – 424 . in Finnish
- Prihti , A. 1975 . Prediction of failure using financial statement data , Working Paper A: 13 Helsinki : Helsinki School of Economics . in Finnish
- Riistama , V. 1994 . “ The theory and practice of auditing ” . In Ekonomia , Jyväskylä, , Finland : Weilin & Göös . in Finnish
- Riistama , V. 1995 . “ Auditing. Foundations ” . In Ekonomia , Porvoo, , Finland : Weilin & Göös . in Finnish
- SAS . 1990 . “ SAS/STAT ” . In User's Guide. Version 6 , 4th edn , Vol. 2 , Cary, NC : SAS Institute Inc .
- Sundgren , S. 1997 . Can audit reports benefit failure prediction? . Velkakierre Marraskuu , 18 in Finnish
- Viitanen , J. 1995 . Expectation gap – everyday life for auditors also in Finland . Tilintarkastus – Revision , 39 ( 2 ) : 175 – 180 . in Finnish