Reference health
Neither takers nor makers: The Big-4 auditing firms as regulatory intermediaries
62/62 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.
39 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 62 checked references that resolve
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The impact of globalization on professional accounting firms: Evidence from New Zealand
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The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters
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Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis
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Contested rules and shifting boundaries: International standard-setting in accounting
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(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
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Organizational evolution at Lybrand, Ross Bros. and Montgomery in the twentieth century
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An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy
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Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?
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The international standardization of accounting: the resistible rise of the IASC/IASB
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The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK
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Investigating international accounting standard setting: The black box of IFRS 6
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Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries
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Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron
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Big audit firms as regulatory intermediaries in transnational labor governance
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Exploring social, political and economic dimensions of accounting in the global context: the International Accounting Standards Board and accounting disaggregation
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Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
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Financial accounting developments in the European Union: past events and future prospects
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International Professional Labour Markets and the Narratives of Accountants
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Some reflections on ‘The harmonization of accounting within the EU’
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Rules, rule intermediaries and the complexity and stability of regulation
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Regulatory intermediation and quality assurance in higher education: the case of the auditors
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Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts
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Globalising justice within coffee supply chains? Fair Trade, Starbucks and the transformation of supply chain governance
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Accountability in Accounting? The Politics of Private Rule-Making in the Public Interest
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CHAPTER ONE. In Whose Benefit? Explaining Regulatory Change in Global Politics
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The unstable core of global finance: Contingent valuation and governance of international accounting standards
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The Power of Transnational Private Governance: Financialization and the IASB
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Outsourcing Regulation: Analyzing Nongovernmental Systems of Labor Standards and Monitoring
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Sequence as explanation: The international politics of accounting standards
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The Emergence of a Standards Market: Multiplicity of Sustainability Standards in the Global Coffee Industry
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How the Big 4 got big: Audit culture and the metamorphosis of international accountancy firms
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Professionals with borders: The relationship between mobility and transnationalism in global firms
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Money, honour and duty: Global professional service firms in comparative perspective
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The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB
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Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis
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The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?
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IFRS Developments in the USA and EU, and Some Implications for Australia
The 39 references without a DOI — listed, not checked
no DOI — not checkedProfessional Accounting in 25 Countries
no DOI — not checkedAlbrecht D (2008) Bob Jensen–IFRS critic. Available at: http://profalbrecht.wordpress.com/2008/11/10/dave-albrecht-ifrs-critic/ (accessed 7 February 2019).
no DOI — not checkedBig-4 (2013) The 2012 big four firms performance analysis. Available at: http://ww1.prweb.com/prfiles/2013/01/09/10318670/The%202012%20Big%20Four%20Firms%20Performance%20Analysis.pdf (accessed 19 August 2019).
no DOI — not checkedBoys P (2005) What’s in a name: Firms’ simplified family trees on the web. Available at: http://www.icaew.com/index.cfm/route/155661/icaew_ga/en/Home/About_us/History_of_accounting/What_s_in_a_name_Firms_simplified_family_trees_on_the_web (accessed 1 October 2017).
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no DOI — not checkedCentre for Responsive Politics (2016) OpenSecrets.org. Available at: https://www.opensecrets.org/ (accessed 21 April 2016).
no DOI — not checkedThe Routledge Companion to Accounting History
no DOI — not checkedRace to the Bottom: The Case of the Accountancy Firms
no DOI — not checkedDavis D (2018) How to get away with financial fraud. The Guardian, 28 June. Available at: https://www.theguardian.com/news/2018/jun/28/how-to-get-away-with-financial-fraud (accessed 19 August 2019).
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no DOI — not checkedDiPiazza S, Rake M, McDonnell M, Samyn F, Parrett WG, Turley JS (2006) Global capital markets and the global economy: A vision from the CEOs of the international audit networks. Available at: http://www.cybsoc.org/CEO_Vision.pdf (accessed 19 August 2019).
no DOI — not checkedEpstein K (2008) An SEC timetable for global accounting rule. Business Week, 27 August. Available at: https://www.bloomberg.com/news/articles/2008-08-27/an-sec-timetable-for-global-accounting-rulesbusinessweek-business-news-stock-market-and-financial-advice (accessed 19 August 2019).
no DOI — not checkedEuropean Commission (1995) Communication from the commission: Accounting harmonisation: A new strategy vis-à-vis international harmonisation. Available at: http://aei.pitt.edu/4996/1/4996.pdf (accessed 19 August 2019).
no DOI — not checkedFerguson A, Johnston E (2010) Lobbyists find back door to power. The Sydney Morning Herald, 6 February. Available at: https://www.smh.com.au/national/lobbyists-find-back-door-to-power-20100205-niqb.html (accessed 19 August 2019).
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no DOI — not checkedThe Handbook of Transnational Governance: Institutions and Innovations
no DOI — not checkedHarris R (2008) Big four make big plans for IFRS. CFO: Accounting & Tax, 22 May. Available at: http://www.cfo.com/article.cfm/11434822 (accessed 19 August 2019).
no DOI — not checkedGlobalization of Service: Some Implications for Theory and Practice
no DOI — not checkedInternational Financial Reporting Standards (IFRS) (2016) International Accounting Standards Board. Available at: http://www.ifrs.org/Pages/default.aspx (accessed 21 April 2016).
no DOI — not checkedProceedings of the 1st GARNET annual conference
no DOI — not checkedKerwer D (2008) Reducing the cost of capital: The International Accounting Standards Board and its quest for legitimacy. In: Proceedings of the 49th annual international studies association (ISA) convention, San Francisco, CA, 26 March. Available at: http://www.allacademic.com/meta/p254153_index.html (accessed 19 August 2019).
no DOI — not checkedLevi-Faur D, Starobin SM (2014) Transnational politics and policy: From two-way to three-way interactions. Jerusalem papers in regulation & governance, working paper 62. Available at: http://regulation.huji.ac.il/papers/jp%2062.pdf
no DOI — not checkedMalsch B, Tremblay M-S, Cohen J (2018)
When Do Accounting Firms Produce Public Outcomes?
(Re)Positioning the Public Interest in Auditing. Manchester Business School. Available at: http://www.research.mbs.ac.uk/accounting-finance/Portals/0/Users/002/02/2/When%20do%20Accounting%20Firms%20Produce%20Public%20Outcomes%202018.pdf (accessed 19 August 2019).
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no DOI — not checkedThe Routledge Companion to Auditing
no DOI — not checkedThe Pin-Stripe Mafia: How Accountancy Firms Destroy Societies
no DOI — not checkedTransnational Private Governance and Its Limits
no DOI — not checkedHow and why credit rating agencies are not like other gatekeepers
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no DOI — not checkedThe Economist (2003) Auditing the auditors. The Economist, 13 February. Available at: https://www.economist.com/finance-and-economics/2003/02/13/auditing-the-auditors (accessed 19 August 2019).
no DOI — not checkedThe Economist (2013) Shining a light on the auditors. The Economist, 7 December. Available at: https://www.economist.com/business/2013/12/07/shining-a-light-on-the-auditors (accessed 19 August 2019).
no DOI — not checkedThe Global Accounting Experiment
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no DOI — not checkedWard G (2006) Progress on the road to quality: ethics, standards and regulation. Available at: https://www.ifac.org/news-events/2006-02/progress-road-quality-ethics-standards-and-regulation (accessed 05 July 2014).
no DOI — not checkedWhite MJ (2017) A U.S. imperative: High-quality, globally accepted accounting standards. Public Statement. Available at: https://www.sec.gov/news/statement/white-2016-01-05.html (accessed 27 October 2018).
no DOI — not checkedWhitehouse T (2008) Experts: Take advantage of IFRS training. Compliance Week, 26 August. Available at: https://www.complianceweek.com/experts-take-advantage-of-ifrs-training/5383.article (accessed 19 December 2016).
no DOI — not checkedComparative International Accounting
no DOI — not checkedStructures of Capital: The Social Organization of the Economy
no DOI — not checkedAccounting Standards Setting: An International Perspective
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