Research on Models of the ability of a corporation as a going concern

在日本，审计人员在审计报告中提到，如果客户的公司失去持续经营的能力，将面临财务困境。据说，违约公司在破产前通常处于财务困境，审计师需要调查这种状况和解决财务困境的管理计划。这种类型的调查通常被称为持续经营审计或财务困境公司审计。日本审计准则采用了持续经营审计的间接报告制度，但审计人员必须对客户公司作为持续经营的能力进行评价。我们的研究面向审计人员的评价过程。我们的研究目标如下：我们报告了客户公司在日本持续经营能力的审计情况。我们对线性判别模型进行了仔细检查。奥特曼模型非常有名，我们还考察了其他一些模型。我们提出了两个新模型，一个是比例风险模型，另一个是人工智能模型。我们在国内外协会年会上、日本会计协会年会上、美国会计协会年会上、亚太国际会计问题会议上都做过报告。我们计划在不久的将来发表我们的研究成果

In Japan, auditors have mentioned in their audit report the financially distressed condition if the client's company loses its ability as a going concern. It is said that the default company generally has been in a financially distressed condition before bankrupt and that the auditor is required to investigate such condition and management plan to resolve the financially distressed condition. This type of investigation is generally called Going Concern Audit or Financially Distressed Company Audit. Japanese Audit Standard has adopted an indirect reporting system of Going Concern Audit but the auditors must evaluate the ability of the client company as a going concern. Our research is oriented to the evaluation process of the auditors.The objectives of our research are following.1.We reported the state of audit of the ability of the client company as a going concern in Japan.2.We made an scrutiny check on a linear disriminat model. Altman Model is very famous and we checked some other models3.We proposed two new models, one is a proportional Hazard Model and the other is Artificial Intelligence ModelWe have made presentations at the annual meeting both domestic association and foreign association, Japan Accounting Association, American Accounting Association, and Asia Pacific Conference on International Accounting Issues. We are planning to publish our research in the near future