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Should Auditors Be Concerned About Pleasing the Client? An Examination of Auditor Changes Subsequent to Earnings Revisions

https://doi.org/10.2139/ssrn.2409281
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1 of 30 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.

21 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 work10.2307/2978933
The 29 checked references that resolve
resolves10.1506/car.26.2.3
Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan"*
resolves10.2308/ajpt-50667
The Relationship between Audit Report Lags and Future Restatements
resolves10.1111/j.1911-3846.2011.01144.x
Audit Market Concentration and Auditor Tolerance for Earnings Management <sup>*</sup>
resolves10.1016/j.jaccpubpol.2009.06.001
Are fully independent audit committees really necessary?
resolves10.1016/j.jaccpubpol.2010.03.002
Disciplinary measures in response to restatements after Sarbanes–Oxley
resolves10.1111/j.1911-3846.2011.01137.x
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
resolves10.2308/accr.2003.78.1.95
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
resolves10.2308/ajpt-10240
The Effect of Corporate Governance on Auditor-Client Realignments
resolves10.1506/car.26.2.2
Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan*
resolves10.2308/accr.2003.78.4.931
Client Importance, Nonaudit Services, and Abnormal Accruals
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1016/s0165-4101(98)00018-4
Auditor changes and discretionary accruals
resolves10.2308/accr.2006.81.1.83
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
resolves10.1016/j.jacceco.2013.05.004
Earnings quality: Evidence from the field
resolves10.3402/ejpt.v4i0.21270
Pre Conference Workshops and Opening Keynote Address, June 6
resolves10.2308/acch.2007.21.4.371
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era
resolves10.2308/acch.2011.25.1.17
Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
resolves10.1016/j.aos.2014.04.002
Fee pressure and audit quality
resolves10.1111/1540-6261.00559
Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments
resolves10.1093/biomet/80.1.27
Bias reduction of maximum likelihood estimates
resolves10.1016/j.jacceco.2005.01.002
The economic implications of corporate financial reporting
resolves10.1016/j.intaccaudtax.2010.12.004
Audit firm industry specialization and the audit report lag
resolves10.1093/pan/mpr025
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
resolves10.2308/accr-50680
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
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?
resolves10.1111/j.1475-679x.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.2308/accr-51182
The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures
resolves10.1016/S0165-4101(00)00019-7
Auditor resignations: clientele effects and legal liability
resolves10.1023/A:1009643517840
Earnings Preannouncement Strategies
The 21 references without a DOI — listed, not checked
no DOI — not checkedAudit structure and other determinants of audit report lag: An empirical analysis
no DOI — not checkedWhy good accountants do bad audits
no DOI — not checkedThe unintended consequences of PCAOB auditing standard Nos. 2 and 3 on the reliability of preliminary earnings releases
no DOI — not checkedref9
no DOI — not checkedref14
no DOI — not checkedA review of archival auditing research
no DOI — not checkedref22
no DOI — not checkedCosts associated with going-concern modified audit opinions: An analysis of auditor changes, subsequent opinions, and client failures
no DOI — not checkedTimeliness of annual earnings announcements: Some empirical evidence
no DOI — not checkedref31
no DOI — not checkedref32
no DOI — not checkedAuditors' incentives and their application of financial accounting standards
no DOI — not checkedEbalance: A Stata package for entropy balancing
no DOI — not checkedref40
no DOI — not checkedref41
no DOI — not checkedref42
no DOI — not checkedAn analysis of restatements due to errors and auditor changes by Fortune 500 companies
no DOI — not checkedref48
no DOI — not checkedSummary of Comments Relating to Proposed Amendments to Accelerate Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports. Release No. 33-8089
no DOI — not checkedProposed Rule: Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports. Release No. 33-8089
no DOI — not checkedAuditor changes and restatements: An analysis of recent history
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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