Reference health

Reputation of Low-Quality Big 4 and Non-Big 4 Auditors: Evidence from Auditor Switches of Former ChuoAoyama Clients

https://doi.org/10.2139/ssrn.1532207
CiteStamped reference-health badge
19/19 checkable references clean · checked 2026-08-18

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.

8 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 19 checked references that resolve
resolves10.1177/000312240507000305
A Clash of Capitalisms: Foreign Shareholders and Corporate Restructuring in 1990s Japan
resolves10.2307/2491494
Client Security Price Reactions to the Laventhol and Horwath Bankruptcy
resolves10.1506/c27u-23k8-e1vl-20r0
Who Cares about Auditor Reputation?*
resolves10.2308/accr.2007.82.3.621
An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
resolves10.1111/1475-679x.00003
Do Analysts and Auditors Use Information in Accruals?
resolves10.2308/aud.2009.28.2.199
Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair
resolves10.1111/1475-679x.00087
Shredded Reputation: The Cost of Audit Failure
resolves10.2308/aud.2010.29.2.83
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
resolves10.1506/car.24.4.2
Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients*
resolves10.1506/RCBG-RWXT-QAVF-JDDW
The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*
resolves10.1506/car.25.1.2
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
resolves10.2308/accr.2010.85.1.261
Auditor Liability and Client Acceptance Decisions
resolves10.1016/j.intacc.2010.04.004
Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama
resolves10.1111/j.1755-053x.2005.tb00121.x
Auditor's Reputation and Equity Offerings: The Case of Arthur Andersen
resolves10.22495/cocv7i2p10
Stock market reactions to the Japanese Sarbanes-Oxley act of 2006
resolves10.1016/S0165-4101(00)00019-7
Auditor resignations: clientele effects and legal liability
resolves10.2307/2490397
The Pricing of Audit Services: Theory and Evidence
resolves10.1111/j.1475-679x.2008.00298.x
Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
resolves10.2307/2491405
Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
The 8 references without a DOI — listed, not checked
no DOI — not checkedUnderpricing of New Issues and the Choice of Auditor as a Signal of Investment Banker Reputation
no DOI — not checkedAuditor Reputation and Pricing of the Initial Public Offerings
no DOI — not checkedEras: Risk or Realignment?
no DOI — not checkedThe Insurance Hypothesis and Market Prices
no DOI — not checkedProduct differentiation in auditing: auditor choice in the market for unseasoned new issues
no DOI — not checkedref23
no DOI — not checkedPerceived Auditor Quality and the Earnings Response Coefficient
no DOI — not checkedref27
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 2026-08-18 — 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.1532207"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1532207/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.1532207/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.1532207)