Reference health
The effects of board and auditor independence on earnings quality: evidence from Italy
48/48 checkable references clean · checked 2026-08-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
13 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 48 checked references that resolve
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Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies
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Is non-audit services a suitable proxy for auditor independence in the post-SOX period?
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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
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Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
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The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises
resolves10.1007/s10997-008-9044-y
The effects of board size and ‘busy’ directors on the market value of Italian companies
resolves10.1007/s11142-009-9111-x
Management’s tone change, post earnings announcement drift and accruals
resolves10.1007/s11142-006-9014-z
Disclosure of fees paid to auditors and the market valuation of earnings surprises
resolves10.2308/accr.2002.77.s-1.71
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.1111/j.1467-8683.2007.00654.x
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain
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The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences
resolves10.1016/j.jaccpubpol.2009.07.001
Audit and non-audit fees and capital market perceptions of auditor independence
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Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy
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The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
resolves10.1016/0304-405X(76)90026-X
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Audit committee, board of director characteristics, and earnings management
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Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
resolves10.1111/j.1475-679X.2004.t01-1-00143.x
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
resolves10.1007/s10997-009-9091-z
The relation between board size and firm performance in firms with a history of poor operating performance
resolves10.1111/j.1911-3846.1999.tb00603.x
The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud*
resolves10.1016/S0304-405X(03)00121-1
Earnings management and investor protection: an international comparison
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Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets
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Detecting earnings management using cross-sectional abnormal accruals models
resolves10.1111/j.0306-686X.2005.00630.x
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
resolves10.1177/0148558X11401212
Corporate Governance and Earnings Management in Family-Controlled Companies
resolves10.1111/j.1099-1123.2009.00397.x
Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors
resolves10.1506/6AE8-75YW-8NVW-V8GK
Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*
resolves10.1080/00014788.2005.9729663
Earnings management of distressed firms during debt renegotiation
resolves10.1016/S0278-4254(00)00016-8
Identifying unexpected accruals: a comparison of current approaches
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Managerial ownership, accounting choices, and informativeness of earnings
The 13 references without a DOI — listed, not checked
no DOI — not checkedBI. (2006). Borsa Italiana (Italian Stock Exchange), Codice di Autodisciplina (Corporate Governance Code). Milano: Borsa Italiana.
no DOI — not checkedCatturi, G., & Riccaboni, A. (Eds.). (1996). Management control and national culture. Padova: Cedam.
no DOI — not checkedCohen, D. A., & Zarowin, P. (2007). Earnings management over the business cycle. New York, NY: Working Paper, New York University, Stern School of Business.
no DOI — not checkedDechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225.
no DOI — not checkedDey, R. M., Robin, A., & Tessoni, D. (2012). Advisory services rise again at large audit firms. The CPA Journal, 82(8), 58–67.
no DOI — not checkedEC. (2004). Communication on preventing and combating corporate and financial malpractice. Bruxelles: European Commission. http://ec.europa.eu/internal_market/auditing/index_en.htm .
no DOI — not checkedEC. (2010). Audit policy: Lessons from the crisis, green paper. Bruxelles: European Commission. http://ec.europa.eu/internal_market/auditing/index_en.htm .
no DOI — not checkedIFAC. (2010). Handbook of the code of ethics for professional accountants. New York: International Federation of Accountants. www.ifac.org .
no DOI — not checkedLe Vourc’h, J., & Morand, P. (2011). Study on the effects of the implementation of the acquis on statutory audits of annual and consolidated accounts including the consequences on the audit market. Final report, Bruxelles: European Commission. http://ec.europa.eu/internal_market/auditing/reform/index_en.htm .
no DOI — not checkedLee, T. (1993). Corporate audit theory. London: Chapman & Hall.
no DOI — not checkedSEC. (2000). Final rule: revision of the commission’s auditor independence requirements. Securities and Exchange Commission 17 CFR Parts 210 and 240. www.sec.gov/rules/final/33-7919.htm .
no DOI — not checkedSloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71(3), 289–315.
no DOI — not checkedWatts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective. The Accounting Review, 65(1), 131–156.
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