Reference health
The Interdependence between the Structure of the Audit Market and the Quality of Audited Financial Statements: The Case of Non-Audit Services
122/122 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.
32 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 122 checked references that resolve
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Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
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Auditor Litigation and the Penalties on U.S. Client Firms after the Private Securities Litigation Reform Act
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The provision of non-audit services by auditors let the market evolve and decide
resolves10.1111/j.1475-679x.2009.00325.x
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
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Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market*
resolves10.1111/j.1467-6281.2008.00263.x
Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom
resolves10.2308/accr.2003.78.1.119
The Effects of Debt Contracting on Voluntary Accounting Method Changes
resolves10.2308/ajpt-51159
Spatial Competition at the Intersection of the Large and Small Audit Firm Markets
resolves10.1111/j.1911-3846.2012.01166.x
Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*
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The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration
resolves10.1111/j.1911-3846.2011.01144.x
Audit Market Concentration and Auditor Tolerance for Earnings Management
<sup>*</sup>
resolves10.2308/ajpt-51571
Spatial Competition in Local Audit Markets and the Fallout on Deloitte from the 2007 PCAOB Censure
resolves10.2308/accr.2003.78.1.95
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
resolves10.1111/j.1911-3846.1999.tb00598.x
“Low‐Balling” and Efficiency in a Two‐Period Specialization Model of Auditing Competition*
resolves10.2308/atax-50906
The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts
resolves10.1111/acfi.12078
An examination of the relation between market structure and the profitability of audit engagements
resolves10.1111/j.1099-1123.2002.tb00005.x
International Dimensions of the Audit Fee Determinants Literature
resolves10.1023/b:rast.0000013628.49401.69
Audit Firm Industry Specialization and Client Disclosure Quality
resolves10.2308/aud.2008.27.2.55
Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions
resolves10.2308/accr.2003.78.2.429
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
resolves10.1111/1911-3846.12004
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
resolves10.1111/1468-5957.00446
Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions
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*
resolves10.2308/accr.2005.80.1.113
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
resolves10.2308/accr.2002.77.s-1.71
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.2308/accr-10275
City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
resolves10.1007/s11142-017-9418-y
Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive
resolves10.1016/j.jacceco.2009.03.001
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
resolves10.1111/j.1467-6281.2012.00363.x
Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis
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Non‐audit Services and Auditor Independence: New Zealand Evidence
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Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1016/s0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
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Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China
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Earnings Management Response to Debt Covenant Violations and Debt Restructuring
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Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches
resolves10.2308/accr.2009.84.5.1607
A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements
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Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
resolves10.1111/j.1468-5957.2011.02268.x
Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand
resolves10.2308/accr.2004.79.1.173
Discipline with Common Agency: The Case of Audit and Nonaudit Services
resolves10.2308/acch.2003.17.s-1.1
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
resolves10.1177/0148558x0502000302
The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings
resolves10.1108/02686901111113181
Further evidence on knowledge spillover and the joint determination of audit and non‐audit fees
resolves10.1080/00014788.1996.9729513
The Simultaneous Relation Between Auditor Switching and Audit Opinion: An Empirical Analysis
resolves10.2308/aud.2007.26.2.25
Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization
resolves10.1016/s0165-4101(00)00025-2
Do companies successfully engage in opinion-shopping? Evidence from the UK
resolves10.1111/j.1911-3846.2010.01031.x
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*
resolves10.1111/j.1099-1123.2009.00403.x
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
resolves10.2308/accr.2004.79.1.201
The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions
resolves10.2308/aud.2003.22.2.33
Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public
resolves10.1080/00014788.2007.9663314
The effect of large audit firm mergers on audit pricing in the UK
resolves10.2308/accr.2001.76.1.59
The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning
resolves10.2307/2491284
The Production of Audit Services: Evidence from a Major Public Accounting Firm
resolves10.1111/1475-679x.00075
Error Detection by Industry‐Specialized Teams during Sequential Audit Review
resolves10.2308/accr.2007.82.2.427
The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength
resolves10.1016/s0304-405x(01)00083-6
Pay for performance? Government regulation and the structure of compensation contracts
resolves10.1111/j.1475-679x.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.1111/j.1911-3846.1994.tb00440.x
A Multiperiod Model and Experimental Evidence of Independence and “Lowballing”*
resolves10.1111/1468-5957.00386
Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
resolves10.1080/09638180.2014.990476
Audit Market Segmentation – The Impact of Mid-tier Firms on Competition
resolves10.2139/ssrn.1694613
Auditor Size and Audit Quality Revisited: The Importance of Audit Technology
resolves10.1092/p7v7-1vuy-0qp8-5w7u
The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*
resolves10.1506/arj4-20p3-201k-3752
The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality*
resolves10.1111/j.1099-1123.2011.00441.x
The Demand for Non‐Audit Services and Auditor‐Client Relationships: Evidence from Swedish Small and Medium‐Sized Enterprises
resolves10.1506/3ldh-av52-0f4w-h4bb
The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements*
resolves10.2139/ssrn.42913
The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions
resolves10.1506/4DA7-D9YU-P9HQ-PX82
An Economic Analysis of Audit and Nonaudit Services: The Trade‐off between Competition Crossovers and Knowledge Spillovers*
resolves10.1111/j.1911-3846.2011.01098.x
Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*
The 32 references without a DOI — listed, not checked
no DOI — not checkedInternal audit planning in an interactive environment
no DOI — not checkedref12
no DOI — not checkedA model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding
no DOI — not checkedThe functionality of decision heuristics: Reliance on prior audit adjustments in evidential
no DOI — not checkedCosts of technical violation of accounting-based debt covenants
no DOI — not checkedStrategic dependence and the assessment of fraud risk: A laboratory study
no DOI — not checkedref30
no DOI — not checkedProposal for a Directive of the European Parliament and of the Council amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
no DOI — not checkedref46
no DOI — not checkedref47
no DOI — not checkedStrategic considerations in auditing
no DOI — not checkedSampling information in strategic audit settings
no DOI — not checkedConcerns raised about "too big to fail" KPMG
no DOI — not checkedref62
no DOI — not checkedImperfect competition in audit markets and its effect on the demand for auditrelated services
no DOI — not checkedFormation and consequences of going concern opinions: A review of the literature
no DOI — not checkedAudit pricing, lowballing and auditor turnover: A dynamic analysis
no DOI — not checkedref99
no DOI — not checkedLow balling, legal liability and auditor independence
no DOI — not checkedRegulation and the cost effectiveness of independent audits
no DOI — not checkedAudit pricing and independence
no DOI — not checkedCompetition and audit fees
no DOI — not checkedError rates, detection rates, and payoff functions in auditing
no DOI — not checkedAudit fees, industry specialization, and compliance with GAAS reporting standards
no DOI — not checkedref128
no DOI — not checkedMunicipal audit fees: Has increased competition made a difference?
no DOI — not checkedA new examination of auditor "low ball" pricing: Theoretical model and experimental evidence
no DOI — not checkedNon-audit services and auditor independence: A review of the literature
no DOI — not checkedref136
no DOI — not checkedNon-audit services and auditor independence
no DOI — not checkedPublic accounting firms: Mandated study on consolidation and competition
no DOI — not checkedref149
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