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IFRS Adoption in Europe and Audit Market Concentration

https://doi.org/10.2139/ssrn.2398463
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1 of 29 checkable references need attention · checked 2026-08-28

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

23 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.

References needing attention

does not resolve to a known work10.1092/3ldh-av52-0f4w-h4bb
The 28 checked references that resolve
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International GAAP Differences: The Impact on Foreign Analysts
resolves10.1007/s11294-008-9167-6
Market Shares and Concentration in the EU Auditing Industry: the Effects of Andersen’s Demise
resolves10.1111/j.1475-679x.2008.00287.x
International Accounting Standards and Accounting Quality
resolves10.1006/bare.1994.1021
The Changing Structure Of The Market For Audit Services In The UK—a Descriptive Study
resolves10.1006/bare.1997.0070
AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING
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And then there were four: A study of UK audit market concentration ‐ causes, consequences and the scope for market adjustment
resolves10.1111/j.1911-3846.1999.tb00597.x
Client Satisfaction and Big 6 Audit Fees*
resolves10.1111/j.1099-1123.2008.00378.x
Non‐Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis
resolves10.1080/09638180.2012.718487
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
resolves10.2308/accr-10274
Rules-Based Accounting Standards and Litigation
resolves10.2308/ajpt-50006
A Framework for Understanding and Researching Audit Quality
resolves10.1111/j.1911-3846.2012.01156.x
Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*
resolves10.1016/j.intacc.2008.12.003
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit
resolves10.2308/aud.1999.18.1.1
Industry Specialization by Auditors
resolves10.1080/09638180600920087
International Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe
resolves10.2308/accr-50223
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
resolves10.2308/accr.2010.85.2.607
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
resolves10.2308/accr.2004.79.1.201
The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions
resolves10.1111/1467-646x.00037
Auditor Concentration of Listed Public Companies on International Stock Exchanges
resolves10.1111/1475-679x.00075
Error Detection by Industry‐Specialized Teams during Sequential Audit Review
resolves10.1111/j.1099-1123.2005.00100.x
Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada
resolves10.1111/1468-5957.00263
Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995
resolves10.2139/ssrn.967314
Impact of IFRS Transition Complexity on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland
resolves10.2307/2490397
The Pricing of Audit Services: Theory and Evidence
resolves10.2139/ssrn.1694613
Auditor Size and Audit Quality Revisited: The Importance of Audit Technology
resolves10.2139/ssrn.172060
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
resolves10.1016/0304-405x(92)90029-w
The investment opportunity set and corporate financing, dividend, and compensation policies
resolves10.2308/accr-51340
The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?
The 23 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref2
no DOI — not checkedThe auditor as standard-setter: Some US evidence and its implication
no DOI — not checkedref10
no DOI — not checkedref12
no DOI — not checkedConcentration du march� de l'audit en France : un �tat des lieux
no DOI — not checkedGreen Paper -Audit policy: Lessons from the crisis
no DOI — not checkedAuditor liability and the precision of auditing standards
no DOI — not checkedref19
no DOI — not checkedChoice in the UK audit market -Fifth progress report
no DOI — not checkedPublic Accounting Firms -Mandated Study on Consolidation and Competition. Public Accounting Firms
no DOI — not checkedAudits of public companies -Continued concentration in audit market for large public companies does not call for immediate action
no DOI — not checkedref28
no DOI — not checkedCan Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
no DOI — not checkedThe impact of competition within the client's industry on the auditor selection decision
no DOI — not checkedref33
no DOI — not checkedAudit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public
no DOI — not checkedref36
no DOI — not checkedref39
no DOI — not checkedConcentration et comp�titivit� du march� de l'audit en France : une �tude longitudinale 1997-2003
no DOI — not checkedAnbieterkonzentration bei Pr�fungsmandanten b�rsennotierter Schweizer Aktiengesellschaften
no DOI — not checkedThe future of the accounting profession: Auditor concentration
no DOI — not checkedref51
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