Reference health

European Market Reaction to Audit Reforms

https://doi.org/10.2139/ssrn.2604035
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45/45 checkable references clean · checked 2026-08-28

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.

20 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 45 checked references that resolve
resolves10.1177/014920630102700102
An examination of the relationship of governance mechanisms to performance
resolves10.2308/acch.2008.22.3.297
Auditor Tenure and Shareholder Ratification of the Auditor
resolves10.1016/j.bar.2011.06.003
UK investors’ perceptions of auditor independence
resolves10.2308/bria.2008.20.1.31
The Impact of Nonaudit Service Fee Levels on Investors' Perception of Auditor Independence
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.2308/accr.2001.76.3.375
The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises
resolves10.1016/j.jacceco.2014.09.002
A review of archival auditing research
resolves10.5040/9781472562630.ch-012
The WTO Impact on Internal Regulations—A Case Study of the Canada–EC Asbestos Dispute
resolves10.1596/1813-9450-5227
Rethinking Market Discipline In Banking : Lessons From The Financial Crisis
resolves10.1086/467037
Separation of Ownership and Control
resolves10.1506/mfv5-9t3q-h5rk-vc20
Nonaudit Services and Earnings Management: UK Evidence*
resolves10.1506/4vd9-ae3k-xv7l-xt07
Are Auditors Compromised by Nonaudit Services? Assessing the Evidence*
resolves10.2308/ajpt-50006
A Framework for Understanding and Researching Audit Quality
resolves10.1007/s11142-006-9014-z
Disclosure of fees paid to auditors and the market valuation of earnings surprises
resolves10.2308/accr-50322
The Contagion Effect of Low-Quality Audits
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*
resolves10.1111/1475-679x.12087
Competition in the Audit Market: Policy Implications
resolves10.1016/j.jaccpubpol.2009.07.001
Audit and non-audit fees and capital market perceptions of auditor independence
resolves10.1111/j.1475-679x.2006.00209.x
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
resolves10.1080/09638180.2011.599928
Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency
resolves10.1007/s10551-010-0692-x
Corporate Governance and Intellectual Capital Disclosure
resolves10.1080/00014788.2012.628157
Perceived auditor independence and audit firm fees
resolves10.1177/0148558x11409145
Investors’ Perceptions of Auditors’ Economic Dependence on the Client
resolves10.1111/j.1475-679x.2007.00259.x
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
resolves10.2308/ajpt-50934
Benefits and Costs of Appointing Joint Audit Engagement Partners
resolves10.1506/2gwa-mbpj-l35d-c4k6
The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*
resolves10.1093/ww/9780199540884.013.u212064
Jones, Edgar Montague, (11 June 1866–30 June 1938)
resolves10.2308/accr-50338
Investor Perceptions of Potential IFRS Adoption in the United States
resolves10.2308/accr.2004.79.2.473
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
resolves10.1506/d171-8534-4458-k037
Do Investors Care about the Auditor's Economic Dependence on the Client?*
resolves10.2308/aud.2005.24.2.111
Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
resolves10.1111/j.1540-6261.2006.00828.x
What Works in Securities Laws?
resolves10.1086/250042
Law and Finance
resolves10.1016/j.jacceco.2016.02.001
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
resolves10.1016/j.jacceco.2007.06.001
Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
resolves10.1111/1475-679x.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.1086/588597
Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management
resolves10.1111/j.1475-679x.2004.00156.x
Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1080/17449480.2015.1035290
Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality
resolves10.2308/accr-51488
Investor Reaction to the Prospect of Mandatory Audit Firm Rotation
resolves10.2308/aud.2009.28.1.113
Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain
resolves10.1016/0165-4101(93)90009-5
Board composition, ownership structure, and hostile takeovers
resolves10.2308/ajpt-51377
International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities
resolves10.1111/1911-3846.12242
The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior
The 20 references without a DOI — listed, not checked
no DOI — not checkedEU proposes overhaul to audit rules
no DOI — not checkedCommissioner Barnier will launch a Green Paper on Auditing in the Autumn
no DOI — not checkedProposal for a regulation of the European Parliament and of the Council on specific requirements regarding statutory audit of public-interest entities
no DOI — not checkedref13
no DOI — not checkedref14
no DOI — not checkedref16
no DOI — not checkedref25
no DOI — not checkedref26
no DOI — not checkedref29
no DOI — not checkedref34
no DOI — not checkedref36
no DOI — not checkedref39
no DOI — not checkedEuropean Commission plans to force rotation of auditors rejected
no DOI — not checkedref41
no DOI — not checkedref45
no DOI — not checkedEU to propose audit-only firms and mandatory rotation
no DOI — not checkedBarnier's audit reforms 'delayed one week
no DOI — not checkedref56
no DOI — not checkedref64
no DOI — not checkedEconomic consequences of the Sarbanes-Oxley Act of
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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