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Conflicting results have emerged from several past studies as to whether bankruptcy prediction models are able to forecast corporate failure more accurately than auditors' opinions. Nevertheless, the last decade has seen improved modelling of the path-to-failure of financially distressed firms over earlier static models of bankruptcy. In the light of the current crisis facing the auditing profession, this study evaluates the efficacy of auditors' opinions in comparison to two bankruptcydoi:10.1108/01140580510818503 fatcat:kowqnynkrrd3fcxxhrcxfwtdwu