...Jan Svanberg; Peter Öhman Purpose – The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions. Design/methodology/approach...

...M.L. Nasir; R.I. John; S.C. Bennett; D.M. Russell; A Patel An appropriate use of neural computing techniques is to apply them to corporate bankruptcy prediction, where conventional solutions can be hard to obtain. Having said that, choosing an appropriate Artificial Neural Network topology (ANN...