Reference health
Fair Value and Audit Fees
21/21 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.
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 21 checked references that resolve
resolves10.2139/ssrn.1554842
Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!
resolves10.1016/0378-4266(94)00141-o
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
resolves10.1023/A:1020763612369
Reliability of Asset Revaluations: The Impact of Appraiser Independence
resolves10.1506/car.25.1.6
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
resolves10.1506/4xr4-kt5v-e8cn-91gx
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.15420/icr.2016:1:2
Fractional Flow Reserve Measurement by Computed Tomography: An Alternative to the Stress Test
resolves10.1111/j.1911-3846.2010.01009.x
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*
resolves10.1016/s0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.1506/arj4-20p3-201k-3752
The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality*
The 13 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedStatement of Financial Accounting Standards No. 157, Fair Value Measurements
no DOI — not checkedref18
no DOI — not checkedInternational Accounting Standard 39, Financial Instruments: Recognition and Measurement. IASB, London, UK. International Accounting Standards Board
no DOI — not checkedUsing financial and market information to identify pre-engagement factors associated with lawsuits against auditors
no DOI — not checkedref28
no DOI — not checkedref29
no DOI — not checkedAll variables are defined in Appendix B. The descriptive statistics for the variables FV_Exposure, Complex, FV_TA_IT, FV_INV, and FV2/3 are reported for the raw values, before applying a binary coding as described in Appendix B. # indicates insufficient variation within the indicated sample
no DOI — not checkedref31
no DOI — not checkedref32
no DOI — not checkedref33
no DOI — not checkedref34
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