Management And Accounting Web

Bankruptcy Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Cash Related Main Page  |  Legal Issues Main Page

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.

Altman, E. I. 1983. Multidimensional graphics and bankruptcy prediction: A comment. Journal of Accounting Research (Spring): 297-299.

Appiah, K. O. and A. Chizema. 2016. The impact of board quality and nomination committee on corporate bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (35): 75-81.

Aquilio, M. 2020. IRS setoff of tax overpayment upheld in bankruptcy. Journal of Accountancy (September): 66.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Baber, W. R., K. R. Kumar and T. Verghese. 1995. Client security price reactions to the Laventhol and Horwath bankruptcy. Journal of Accounting Research (Autumn): 385-395.

Banham, R. 2013. Beating back bankruptcy. CFO (October): 40-41.

Barker, K., N. F. Stowell, C. Polansky and D. Kieffer. 2010. The Bankruptcy Reform Act and bankruptcy fraud: Implications and opportunities for CPAs. Journal of Forensic &Investigative Accounting 2(3): 75-94.

Beams, J. D., H. Huang and Y. Yan. 2013. Top Management Resignation and Firms' Subsequent Bankruptcy. Accounting and the Public Interest (13): 39-54.

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.

Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).

Berald, S. B. 2014. What to do when a customer files for bankruptcy. Strategic Finance (October): 29-33.

Berglund, N. R. 2020. Do client bankruptcies preceded by clean audit opinions damage auditor reputation? Contemporary Accounting Research 37(3): 1914-1951.

Billings, B. A. and W. H. Volz. 2013. A primer on bankruptcy: Protections and limitations of chapters 7 and 13. The CPA Journal (May): 50-53.

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.

Bryan, D., T. Janes and S. L. Tiras. 2014. The role that fraud has on bankruptcy and bankruptcy emergence. Journal of Forensic & Investigative Accounting 6(2): 126-156.

Buchman, T. A. 1985. An effect of hindsight on predicting bankruptcy with accounting information. Accounting, Organizations and Society 10(3): 267-285.

Burgstahler, D., J. Jiambalvo and E. Noreen. 1989. Changes in the probability of bankruptcy and equity value. Journal of Accounting and Economics (July): 207-224.

Campbell, S. V. 1996. Predicting bankruptcy reorganization for closely held firms. Accounting Horizons (September): 12-25.

Capkun, V. and E. Ors. 2021. Replacing key employee retention plans with incentive plans in bankruptcy. Accounting, Organizations and Society (94): 101278.

Casey, C. J., V. E. McGee and C. P. Stickney. 1986. Discriminating between reorganized and liquidated firms in bankruptcy. The Accounting Review (April): 249-262.

Casey, C. J. Jr. 1980. Variation in accounting information load: The effect on loan officers' predictions of bankruptcy. The Accounting Review (January): 36-49.

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.

Chen, K. C. W. and B. K. Church. 1996. Going concern opinions and the market's reaction to bankruptcy filings. The Accounting Review (January): 117-128.

Churyk, N. T., S. Yu, G. M. Gross and R. Stoettner. 2015. Johnson Manufacturing case study - Bankruptcy. Journal of Accounting Education 33(4): 309-316.

Clark, L. S., R. Hanson and J. K. Smith. 2005. Bankruptcy reform is here. Journal of Accountancy (November): 51-59.

D'Aveni, R. A. and A. Y. Ilinitch. 1992. Complex patterns of vertical integration in the forest products industry: Systematic and bankruptcy risks. The Academy of Management Journal 35(3): 596-625.

Daily, C. M. and D. R. Dalton. 1994. Bankruptcy and corporate governance: The impact of board composition and structure. The Academy of Management Journal 37(6): 1603-1617.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dugan, M. T. and C. V. Zavgren. 1988. Bankruptcy prediction research: A valuable instructional tool. Issues in Accounting Education (Spring): 48-64.

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.

Ewer, S. R. and J. R. Williams. 2010. Accounting for municipal bankruptcies. The CPA Journal (December): 34-36.

Fisher, T. C. G., I. Gavious and J. Martel. 2019. Earnings management in Chapter 11 Bankruptcy. Abacus 55(2): 273-305.

Gerstenberg, C. W. 1909. Legal department: Bankruptcy and National Bank loans. Journal of Accountancy (January): 250-252.

Goldman, D. 1933. The accountant in bankruptcy and receivership cases. The Accounting Review (September): 219-223.

Griffing, J. H. and L. M. Cooper. 1997. "Refinancing" businesses and investments with bankruptcy. Management Accounting (February): 52-54, 56-57.

Grove, H., T. Cook, E. Streeper and G. Throckmorton. 2010. Bankruptcy and fraud analysis: Shorting and selling stocks. Journal of Forensic & Investigative Accounting 2(2): 276-293.

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.

Holt, T. and P. Poznanski. 2005. No privacy in bankruptcy. Journal of Accountancy (November): 61-63.

Hunter, R. 1906. The law and practice in bankruptcy. Journal of Accountancy (September): 358-387.

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97.

Jones S. 2016. A cash flow based model of corporate bankruptcy in Australia. Journal of Applied Management Accounting Research (Winter).

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.

Kunze, H. L. 1936. Priority of taxes under the bankruptcy act. The Accounting Review (June): 125-129.

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.

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

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.

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87.

Norton, C. L. and R. E. Smith. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A reply. The Accounting Review (July): 516-521.

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.

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.

Oz, I. O. and C. Simga-Mugan. 2018. Bankruptcy prediction models' generalizability: Evidence from emerging market economies. Advances in Accounting: Incorporating Advances in International Accounting (41): 114-125.

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.

Paquette, L. R. and C. J. Skender. 1996. Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern. Journal of Accounting Education 14(3): 319-329.

Pastena, V. and W. Ruland. 1986. The merger/bankruptcy alternative. The Accounting Review (April): 288-301.

Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.

Pirrong, G. D. and D. Koeppen. 1993. How to avoid bankruptcy. Management Accounting (February): 35, 38-40.

Politzer, M. 2020. Spotting fraud during the bankruptcy process: Top red flags. Journal of Accountancy (October): 26-29.

Radhakrishnan, G., X. Martin and K. Srinivasan. 2023. Regulatory protection and opportunistic bankruptcy. Contemporary Accounting Research 40(1): 544-576.

Regenburg, K. and M. N. B. Seitz. 2021. Criminals, bankruptcy, and cost of debt. Review of Accounting Studies 26(3): 1004-1045.

Robinson, D. 2008. Auditor independence and auditor-provided tax service: Evidence from going-concern audit opinions prior to bankruptcy filings. Auditing: A Journal of Practice & Theory 27(2): 31-54.

Robinson, D., M. Robinson and C. Sisneros. 2012. Bankruptcy outcomes: Does the board matter? Advances in Accounting: Incorporating Advances in International Accounting 28(2): 270-278.

Rubin, D. S. 2014. Asset protection or retirement funds after Clark: Supreme court decision denies exclusion of an inherited IRA from a bankruptcy estate. Journal of Accountancy (October): 48-50, 52-53.

Ryan, V. 2010. A debt deferred: Revitalized capital markets and forgiving lenders helped overleveraged companies fend off bankruptcy in 2009. Is this the year the bill comes due? CFO (January/February): 22-25.

Ryan, V. 2010. Breezing through bankruptcy. CFO (June): 21-23.

Ryan, V. 2013. Bankruptcy fees: Out of control? CFO (June): 21.

Ryan, V. 2013. Restoring balance to bankruptcy. CFO (January/February): 18-19.

Selling, T. I. 1993. Confidence and Information usage: Evidence from a bankruptcy prediction task. Behavioral Research In Accounting (5): 237-264.

Sharf, M. M. 2016. Tax matters: Tax debts from late-file returns held dischargeable in bankruptcy. Journal of Accountancy (April): 79-80.

Shirata, C. Y., H. Takeuchi, S. Ogino and H. Watanabe. 2011. Extracting key phrases as predictors of corporate bankruptcy: Empirical analysis of annual reports by text mining. Journal of Emerging Technologies in Accounting (8): 31-44.

Solomon, I. and P. J. Beck. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A comment. The Accounting Review (July): 511-515.

Sutton, R. I. and A. L. Callahan. 1987. The stigma of bankruptcy: Spoiled organizational image and its management. The Academy of Management Journal 30(3): 405-436.

Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.

The CPA Journal. 2017. Bankruptcy versus offer in compromise: A comparison of resolution options. The CPA Journal (January): 32-34.

Weiss, J. M. and I. Blumenfrucht. 1981. Bankruptcy tax act of 1980. Management Accounting (August): 12, 65.

Whitehead, R. 2011. Retiree benefits bankruptcy protection act means what it says: Fairness and equity. The CPA Journal (March): 62-65.

Xu, M. and C. Zhang. 2009. Bankruptcy prediction: The case of Japanese listed companies. Review of Accounting Studies 14(4): 534-558.

Zekany K. E., L. W. Braun and Z. T. Warder. 2004. Behind closed doors at WorldCom: 2001. Issues in Accounting Education (February): 101-117.

Zolfo, F., S. F. Cooper and P. Dzera. 1993. The management accountant as bankruptcy specialist. Management Accounting (June): 48-51.