Going concern is a fundamental concept in accounting and auditing and the assessment of a firm's going concern status is not an easy task. Several going concern prediction models based on statistical methods to assist auditors have been suggested in the literature. This study explores and...

This study analyzes Singapore’s diverse cardholders in search of variations among demographic groups, credit card profiles, and their perceptions with regards to credit card ownership and use, it then discusses possible reasons governing Singaporeans’ credit card ownership and use. A survey...

The study seeks to examine the perception of software piracy as well as to discover its underlying factors among Singapore’s three university communities. Some five hundred responses were gathered from students and staff. By means of cluster analysis and factor analysis, the results identify...

This study surveys the level of job satisfaction among government auditors in Singapore and investigates the factors affecting their job satisfaction. A questionnaire is administered in mid July 1990 to all the 150 government auditors in the Auditor‐General's Office in Singapore, resulting in...

This survey studies the factors influencing the turnover intention of accountants in Singapore with a view to develop a turnover prediction model. Twenty variables were studied. Results show that 18 of these variables are significantly different between accountants who intend to turnover and...

This study seeks to evaluate the stability of financial ratios across industry and over time. The sample comprises companies listed on the Stock Exchange of Singapore from 1980 to 1991 over six industry groupings. A set of 29 most commonly used ratios was selected for the study. Descriptive...

To study the audit expectation gap, a survey questionnaire listing 13 possible company audit objectives was administered to 500 auditors and 500 non‐auditors in Singapore. The overall response rate is 48.7% (i.e., 487). ANOVA and multiple comparison (SNK) results show that auditors perceive...

Investigates if entrepreneurial inclination is significantly associated with the following psychological characteristics: need for achievement, locus of control, propensity to take risk, tolerance of ambiguity, self‐confidence and innovativeness. A self‐administered, fixed‐alternative...