Reference health
Empirical Evidence on Repeat Restatements
50/50 checkable references clean · checked 2026-08-28
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.
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The 50 checked references that resolve
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All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors
resolves10.1016/j.jbusres.2010.09.004
Top management team turnover, CEO succession type, and strategic change
resolves10.1111/j.1911-3846.2010.01052.x
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*
resolves10.2139/ssrn.592542
Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes
resolves10.1111/j.1540-6261.1997.tb02724.x
Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks
resolves10.2308/accr.2006.81.1.83
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
resolves10.1111/j.1468-5957.2010.02199.x
How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
resolves10.1016/j.jacceco.2011.06.006
SEC enforcement: Does forthright disclosure and cooperation really matter?
resolves10.2308/accr.2002.77.s-1.71
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.2308/aud.2007.26.2.117
Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees
resolves10.1016/j.jacceco.2009.03.001
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
resolves10.2139/ssrn.1015089
Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions
resolves10.2308/accr.2008.83.6.1487
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
resolves10.2139/ssrn.1735675
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
resolves10.2139/ssrn.1652982
Financial Reporting Credibility after SOX: Evidence from Earnings Restatements
resolves10.1023/b:rast.0000028194.11371.42
The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital
resolves10.1111/j.1475-679x.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.2308/accr.2003.78.3.779
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
resolves10.2139/ssrn.1309786
Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions
resolves10.1506/WBF9-Y69X-L4DX-JMV1
The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*
resolves10.2308/acch-50064
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
resolves10.1111/j.1475-679x.2011.00434.x
How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
resolves10.1016/j.jaccpubpol.2007.02.003
Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects
resolves10.1111/j.1475-679x.2005.00172.x
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
resolves10.2308/accr.2008.83.5.1315
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
resolves10.2139/ssrn.414420
Is Money Really 'Smart'? New Evidence on the Relation between Mutual Fund Flows, Manager Behavior, and Performance Persistence
resolves10.2308/accr.2008.83.2.519
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
The 6 references without a DOI — listed, not checked
no DOI — not checkedref23
no DOI — not checkedPublic accounting firms: Required study on the potential effects of mandatory audit firm rotation
no DOI — not checkedref34
no DOI — not checkedref38
no DOI — not checkedref49
no DOI — not checkedA closer look at financial statement restatements: Analyzing the reasons behind the trend
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