Article 2, Volume 6 Issue 1

The risk of insolvency and the audit report


Anna Ros – (UPF – Barcelona School of Management)

Alba Ruiz – (UPF – Barcelona School of Management)

Carles Rusiñol – (UPF – Barcelona School of Management)

Alexandre Valeriano – (UPF – Barcelona School of Management)

Received August 25, 2019; accepted September 27, 2019.


When auditors detect that a company might have problems of insolvency, they have to inform about it with an emphasis paragraph where it is questioned whether it is appropriate to apply “the going concern principle”. This work analyses if auditors are effective in assessing the risk of insolvency and compares it with the Z score formula which applies the discriminant analysis to generate forecasts.

Cuando los auditores detectan que una empresa podría tener problemas de insolvencia, tienen que informar al respecto con un párrafo de énfasis donde se cuestiona si es apropiado aplicar “el principio de empresa en marcha”. Este trabajo analiza si los auditores son efectivos para evaluar el riesgo de insolvencia y lo compara con la fórmula de puntaje Z que aplica el análisis discriminante para generar pronósticos.


Ros, A., Ruiz, A., Rusiñol, C., & Valeriano, A. (2019). The Risk of Insolvency and the Audit Report. European Accounting and Management Review6(1), 40-52.



Palabras clave

Share this article

Share on linkedin
Share on whatsapp
Share on email
Share on twitter

Related Posts

Article 5, Volume 7 Issue 1

The Role of Awareness, Learning and Knowledge in Entrepreneurial and Firm Leadership Processes Author Neus Vila Brunet – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.1.5 Download PDF View HTML Received October 2, 2020; accepted December 9, 2020. Abstract English Scholars in recent years have urged researchers to shift from their traditional focus on specific characteristics of

Read More »

Article 4, Volume 7 Issue 1

Does an internship in Business Administration enhance professional competences? Author Ramon Bastida – (UPF Barcelona School of Management) Frederic Marimon – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.1.4 Download PDF View HTML Received April 26, 2020; accepted June 5, 2020. Abstract English The aim of this study was twofold. First, we want to determine which competences

Read More »

Article 3, Volume 7 Issue 1

Open Innovation in Times of Covid-19: The case of Project OxyGEN Author Giovanna Lara Burbano – (University of Girona) DOI: 10.26595/eamr.2014.7.1.3 Download PDF View HTML Received October 8, 2020; accepted December 9, 2020. Abstract English In the face of the health crisis unleashed by Covid-19, experts worldwide took on the challenge of designing a low-cost

Read More »

Uso de cookies

Este sitio web utiliza cookies para que usted tenga la mejor experiencia de usuario. Si continúa navegando está dando su consentimiento para la aceptación de las mencionadas cookies y la aceptación de nuestra política de cookies, pinche el enlace para mayor información.plugin cookies

Aviso de cookies