Reference health

Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence During the Post-SOX Period

https://doi.org/10.2139/ssrn.2018702
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34/34 checkable references clean · checked 2026-08-27

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 34 checked references that resolve
resolves10.2308/aud.2004.23.1.69
Audit Committee Characteristics and Restatements
resolves10.1016/j.jacceco.2004.01.004
Board characteristics, accounting report integrity, and the cost of debt
resolves10.2308/aud.2003.22.2.71
Auditor Industry Specialization and Earnings Quality
resolves10.1016/s0165-4101(02)00045-9
The rewards to meeting or beating earnings expectations
resolves10.1506/car.26.1.3
The Audit Committee Oversight Process*
resolves10.2308/acch.2000.14.4.441
Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
resolves10.1111/j.1468-5957.2006.00630.x
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
resolves10.2308/accr.2000.75.4.453
Audit Committee Composition and Auditor Reporting
resolves10.2308/accr.2003.78.1.95
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
resolves10.2308/accr.2006.81.3.653
Audit Partner Tenure and Audit Quality
resolves10.1111/j.1911-3846.2010.01026.x
Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
resolves10.2308/accr-10159
Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality
resolves10.1506/car.26.2.8
Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*
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
resolves10.1086/209601
Earnings Management to Exceed Thresholds
resolves10.2308/aud.2008.27.1.85
Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments
resolves10.1111/j.1911-3846.2010.01027.x
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
resolves10.2308/accr.2005.80.2.539
Restoring Trust after Fraud: Does Corporate Governance Matter?
resolves10.2308/aud.2010.29.1.267
Auditor Conservatism after Enron
resolves10.1111/1911-3846.12004
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
resolves10.2308/accr.2009.84.5.1521
Big 4 Office Size and Audit Quality
resolves10.1177/0148558x0502000101
The Auditor-to-Client Revolving Door and Earnings Management
resolves10.2308/accr.2006.81.4.781
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
resolves10.2308/aud.2005.24.1.21
Recent Changes in the Association between Bankruptcies and Prior Audit Opinions
resolves10.1016/j.jacceco.2009.03.001
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
resolves10.1016/s0361-3682(96)00018-9
Identification of accounting firm alumni with their former firm: Antecedents and outcomes
resolves10.2308/acch.2001.15.1.1
Antecedents and Consequences of Independence Risk: Framework for Analysis
resolves10.2308/accr.2004.79.3.797
Does Investor Selection of Auditors Enhance Auditor Independence?
resolves10.1016/0278-4254(94)90016-7
The use of audit committees for monitoring
resolves10.2308/accr.2004.79.4.1095
Former Audit Partners and Abnormal Accruals
resolves10.2308/accr.2009.84.2.559
Former Audit Partners on the Audit Committee and Internal Control Deficiencies
resolves10.5840/bpej1994131/27
Prior Employment Effects and Independence in Fact
resolves10.1111/j.1475-679x.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
The 13 references without a DOI — listed, not checked
no DOI — not checkedref7
no DOI — not checkedref20
no DOI — not checkedCharacteristics of accounting firm alumni who benefit their former firm
no DOI — not checkedref32
no DOI — not checkedref38
no DOI — not checkedref39
no DOI — not checkedref41
no DOI — not checkedProposed rule: Revision of the commission's auditor independence requirements
no DOI — not checkedref43
no DOI — not checkedref44
no DOI — not checkedStandards Relating to Listed Company Audit Committees
no DOI — not checkedref46
no DOI — not checkedref47
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.

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