Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Almaskati, N., R. Bird, D. Yeung and Y. Lu. 2021. A horse race of models and estimation methods for predicting bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (52): 100513.
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Beaver, W. H., M. Carreia and M. F. Mcnichols. 2012. Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy? Review of Accounting Studies 17(4): 969-1010.
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Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.
Bonner, P. 2017. Taxpayer claims the IRS lost her return; bankruptcy court discharges debt. Journal of Accountancy (February): 64-66.
Bonner, P. 2021. 'Individual mandate' payment is not a priority bankruptcy debt. Journal of Accountancy (February): 48-49.
Bonner, P. 2022. Damages limited in IRS's willful violation of bankruptcy discharge. Journal of Accountancy (September): 1-3.
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Casterella, J. R., R. Desir, M. A. Stallings and J. S. Wainberg. 2020. Information transfer of bankruptcy announcements: Examining the impact of auditor opinions. Accounting Horizons (March): 45-66.
Chaplan, D. H., S. K. Dutta and D. J. Marcinko. 2012. Lehman on the brink of bankruptcy: A case about aggressive application of accounting standards. Issues in Accounting Education (May): 441-459.
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Erickson, S. L., M. Weber, J. Segovia and D. Dudney. 2010. Section 404 material weaknesses: Using communication strategies to predict bankruptcy, mergers, or SEC reporting problems within the computer industry. Journal of Forensic & Investigative Accounting 2(2): 65-104.
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Gerstenberg, C. W. 1909. Legal department: Bankruptcy and National Bank loans. Journal of Accountancy (January): 250-252.
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Hanson, R. K., J. K. Smith and G. Walberg. 2009. Bankruptcy law in difficult economic times. The CPA Journal (May): 52-54.
Harvard Business Review. 2021. Bankruptcy in the time of Covid. Harvard Business Review (March/April): 24-26.
Hensher, D. A. and S. Jones. 2007. Forecasting corporate bankruptcy: Optimizing the performance of the mixed Logit model. Abacus 43(3): 241-264.
Hibschweiler, A. M., T. P. Lyster, M. L. Salzman and W. F. Savino. 2021. 5 things CPAs need to know about bankruptcy. Journal of Accountancy (January): 34-37, 39-40.
Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.
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Jones, S. 2017. Corporate bankruptcy prediction: A high dimensional analysis. Review of Accounting Studies 22(3): 1366-1422.
Jones, S. and D. A. Hensher. 2005. Advanced probability modelling and the prediction of corporate bankruptcy. Journal of Applied Management Accounting Research (Summer): 21-36.
Jones, S. and M. Peat. 2014. Predicting corporate bankruptcy risk in Australia: A latent class analysis. Journal of Applied Management Accounting Research (Winter): 13-26.
Kess, S., A. Gassman and A. Slavutin. 2020. More bankruptcies, more opportunities and challenges for CPAs. The CPA Journal (October/November): 80-82.
Kim, S. 2013. What is behind the magic of O-Score? An alternative interpretation of Dichev's (1998) bankruptcy anomaly. Review of Accounting Studies 18(2): 291-323.
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Lai, K. 2023. The effect of tenure, specialization, conservatism, and fees on the relationship between going-concern opinions and client bankruptcy. Accounting and the Public Interest (23): 146-173.
Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.
Lenard, M. J. and P. Alam. 2009. An historical perspective on fraud detection: From bankruptcy models to most effective indicators of fraud in recent incidents. Journal of Forensic & Investigative Accounting 1(1): 1-27.
Lin, K. C. and X. Dong. 2018. Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood. Advances in Accounting: Incorporating Advances in International Accounting (43): 32-45.
Mannino, L. L. 2016. Tax matters: No FICA refund after employer's bankruptcy. Journal of Accountancy (January): 60-61.
McKee, T. E. 2007. Altman's 1968 bankruptcy prediction model revisited via genetic programming: New wine from an old bottle or a better fermentation process? Journal of Emerging Technologies in Accounting (4): 87-101.
Mensah, Y. M. 1983. The differential bankruptcy predictive ability of specific price level adjustments: Some empirical evidence. The Accounting Review (April): 228-246.
Mensah, Y. M. 1984. An examination of the stationarity of multivariate bankruptcy prediction models: A methodological study. Journal of Accounting Research (Spring): 380-395.
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Nie, D., 2021. Does voluntary management going concern disclosure predict bankruptcy in the oil and gas industry. Journal of Forensic & Investigative Accounting 13(2): 319-332.
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O'Bryan, D. W., J. J. Quirin and M. J. Goodie. 2020. Tax return analysis in a fraud examination: The case of the bankruptcy auditor. Journal of Forensic Accounting Research 5(1): 123-141.
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Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud. Journal of Forensic Accounting 6(1): 255-260.
Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud - Part II. Journal of Forensic Accounting 6(2): 473-478.
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Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.
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Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.
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Ryan, V. 2013. Bankruptcy fees: Out of control? CFO (June): 21.
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