Reference health
Do Auditor-Provided Tax Services Impair the Value Relevance of Earnings?
21/21 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.
4 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
resolves10.1016/j.jacceco.2004.01.004
Board characteristics, accounting report integrity, and the cost of debt
resolves10.1016/j.jfineco.2009.12.005
How does law affect finance? An examination of equity tunneling in Bulgaria
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.1016/s0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1111/j.1475-679x.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.1108/02686901111113181
Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees
resolves10.2308/atax-10055
Is There an Association between Earnings Management and Auditor-Provided Tax Services?
resolves10.2308/aud.2005.24.2.111
Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
resolves10.1111/j.1475-679x.2004.t01-1-00143.x
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
resolves10.1111/j.1467-629x.2009.00297.x
Are non‐audit services associated with firm value? Evidence from financial information system‐related services
resolves10.2308/jata.2010.32.1.1
Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services?
resolves10.2308/accr.2006.81.5.1095
Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
resolves10.2308/aud.2008.27.2.31
Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings
resolves10.1177/0148558x11409146
Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services
The 4 references without a DOI — listed, not checked
no DOI — not checkedSEC approves PCAOB rules for tax services
no DOI — not checkedInvestments in tax planning
no DOI — not checkedref20
no DOI — not checkedNon-audit services and auditor independence: a review of the literature
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