Reference health

Auditor Independence and the Likelihood of a GAAP Violation

https://doi.org/10.2139/ssrn.1139143
CiteStamped reference-health badge
12/12 checkable references clean · checked 2026-09-10

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.

7 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 12 checked references that resolve
resolves10.2308/accr.2007.82.4.803
Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.2469/faj.v55.n5.2296
The Detection of Earnings Manipulation
resolves10.1016/s0278-4254(97)00023-9
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
resolves10.2308/accr.2003.78.4.931
Client Importance, Nonaudit Services, and Abnormal Accruals
resolves10.1016/0165-4101(81)90002-1
Auditor size and audit quality
resolves10.1111/1475-679x.00088
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
resolves10.2139/ssrn.258519
Empirical Research on Accounting Choice
resolves10.1007/s11142-006-9014-z
Disclosure of fees paid to auditors and the market valuation of earnings surprises
resolves10.2307/2490671
Auditing, Consulting, and Auditor Independence
resolves10.1023/A:1009688619882
Are Accruals during Initial Public Offerings Opportunistic?
resolves10.1086/467051
Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
The 7 references without a DOI — listed, not checked
no DOI — not checkedA Model of the Market for MAS and Audit Services: Knowledge Spillovers and Auditor-Auditee Bonding
no DOI — not checkedAccountants' Integrity and Financial Reporting
no DOI — not checkedUps and Downs of Audit Fees Since the Sarbanes-Oxley Act
no DOI — not checkedref13
no DOI — not checkedref15
no DOI — not checkedref16
no DOI — not checkedA Closer Look at the Financial Statement Restatements: Analyzing the Reasons Behind the Trend
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-09-10 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.1139143"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1139143/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.1139143/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.1139143)