This article examines the potential costs to Australian auditors and their clients from the issuance of first-time going-concern-modified audit opinions. We examine the population of Australian companies receiving a first-time going-concern-modified audit opinion during the period 1994?97 and a...

This study investigates the relationship between threevisual representations (two-dimensional, three-dimensionalfixed, and three-dimensional rotatable) of multidimensionaldata, and the subjects' ability to make predictions basedon the data. Output of a momentum accounting system wassimulated and...