Reference health
Auditor Litigation: Evidence that Revenue Restatements Are Determinative
16/16 checkable references clean · checked 2026-08-21
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.
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.
The 16 checked references that resolve
resolves10.2308/accr.2005.80.2.373
The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101
resolves10.1016/j.racreg.2012.11.010
Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act
resolves10.1016/s1052-0457(06)19004-9
The Sarbanes-Oxley Act: Legal Implications and Research Opportunities
resolves10.1006/cpac.1998.0323
THE ROLE OF AUDITOR CULPABILITY IN NAMING AUDITOR DEFENDANTS IN UNITED STATES SECURITIES CLASS ACTIONS
resolves10.2308/accr.00000009
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
resolves10.1016/0165-4101(89)90017-7
Financial statement analysis and the prediction of stock returns
resolves10.1506/WBF9-Y69X-L4DX-JMV1
The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*
resolves10.1086/467692
Suit, Settlement, and Trial: A Theoretical Analysis under Alternative Methods for the Allocation of Legal Costs
The 21 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref5
no DOI — not checkedFraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases
no DOI — not checkedref7
no DOI — not checkedref11
no DOI — not checkedGive the SEC its due: More money
no DOI — not checkedref13
no DOI — not checkedref16
no DOI — not checkedFalling revenue dings stocks
no DOI — not checkedBehind SEC's failings: Caution, tight budget, '90s exuberance
no DOI — not checkedRecent trends in US securities class actions against non-US companies
no DOI — not checkedref24
no DOI — not checkedref25
no DOI — not checkedref26
no DOI — not checkedref27
no DOI — not checkedref28
no DOI — not checkedref29
no DOI — not checkedref30
no DOI — not checkedref35
no DOI — not checkedref36
no DOI — not checkedref38
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carried a retraction notice at that time. It says nothing about the quality, findings,
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