In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963 Mutchler (1983) and Asare (1990) which provide detailed reviews of the evolution of the going concern report and requirements of the standards related to auditors' assessment of going concern. Since SAS No. 2 [McKee, 1976], this paper identifies 27 models developed for predicting the going concern opinion and identifies the primary methods used for model development; multivariate discriminant analysis (MDA), logit analysis, probit analysis, and neural networks are. This paper also identifies; the most popular type of focused model and identifies three non-U.S. firm models, the number of factors considered in any one study, and the predictive abilities of the models. The paper also provides an annotated bibliography for the 27 models. , the profession has not provided additional guidance on going concern. Even the Sarbanes-Oxley Act of 2002 (SOX), makes no modifications to the requirements for considering going concern and the Public Company Accounting Oversight Board has not issued guidance addressing going concern. Starting with the first going concern prediction study

In 1990, Bruns and Merchant surveyed the readership of the Harvard Business Review (HBR

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; line-height: normal; mso-pagination: none;" class="MsoNormal"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Narcissism is a personality trait that varies in individuals much like other characteristics.<span style="mso-spacerun: yes;"> </span>Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders.<span style="mso-spacerun: yes;"> </span>While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited research examined narcissism in business students.<span style="mso-spacerun: yes;"> </span>Prior research has not examined accounting students.<span style="mso-spacerun: yes;"> </span>Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in accounting students at a public and private institution in the Midwest.<span style="mso-spacerun: yes;"> </span>Our findings show accounting students have a lower level of narcissism than other business students, both undergraduate and graduate, and the general population of college-age students. We find differences in the level of narcissism by gender and whether the student is a leader, or not, in student organizations.<span style="mso-spacerun: yes;"> </span>We also discuss implications for accounting education. </span></p><span style="font-family: Times New Roman; font-size: small;"> </span>

Although prior research has consistently shown that personal values influence behavior, limited research and curricular activity have been conducted with respect to the role of personal values in accounting.  This purpose of this paper is to propose a methodology that accounting programs can use to measure the personal values of students.  Specifically, we examine the Muser and Orke Typology for measuring personal values.  Using students from a comprehensive, private university in the Midwest, we discuss the administration of the instrument and the evaluation of the results.  The paper concludes with a detailed description of how accounting programs can apply this methodology to change students’ values toward a desired goal.

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals by age, practice area and position for certain traits. Implications for practice are discussed.