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.
The 179 checked references that resolve
resolves10.2308/acch-50249Female Board Presence and the Likelihood of Financial Restatement
resolves10.2139/ssrn.970355Corporate Governance Consequences of Accounting Scandals: Evidence from Top Management, CFO and Auditor Turnover
resolves10.1007/s10551-007-9442-0Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions
resolves10.2308/accr-50869The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control
resolves10.2139/ssrn.332380The Effect of 10k Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings
resolves10.1111/jbfa.12105The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
resolves10.5465/amj.2006.23478165A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements
resolves10.2308/acch-10267Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements
resolves10.1506/75ce-hat9-rh17-lad7The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts*
resolves10.1016/j.jaccpubpol.2009.06.003Does information uncertainty affect investors’ responses to analysts’ forecast revisions? An investigation of accounting restatements
resolves10.2469/dig.v27.n2.79An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud
resolves10.2308/acch.2000.14.4.441Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
resolves10.2308/ajpt-50667The Relationship between Audit Report Lags and Future Restatements
resolves10.1007/s11846-014-0159-zEnforcement of accounting standards: how effective is the German two-tier system in detecting earnings management?
resolves10.1111/jbfa.12066Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
resolves10.1080/0963818042000338997A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
resolves10.1111/j.1467-6281.2007.00241.xAchieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
resolves10.1080/09638180.2012.718487Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
resolves10.1086/261596A Constant Recontracting Model of Sovereign Debt
resolves10.2308/accr.2006.81.5.983The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
resolves10.2139/ssrn.1473571The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison
resolves10.2308/accr-50594Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?
resolves10.1016/j.adiac.2008.08.005The impact of accounting restatements on CFO turnover and bonus compensation: Does securities litigation matter?
resolves10.2307/2491007Discussion of The Financial and Market Effects of the SEC Accounting and Auditing Enforcement Releases
resolves10.2308/accr.2006.81.1.83The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
resolves10.1007/s11142-006-6396-xDo Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
resolves10.2307/2296886Debt with Potential Repudiation: Theoretical and Empirical Analysis
resolves10.2139/ssrn.2583667Determinants of Investor Reactions to Error Announcements - Evidence from Germany
resolves10.2308/accr-51008Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
resolves10.1006/bare.2002.0192THE IMPACT OF THE FINANCIAL REPORTING REVIEW PANEL ON ASPECTS OF THE INDEPENDENCE OF AUDITORS AND THEIR ATTITUDES TO COMPLIANCE IN THE UK
resolves10.2307/2491006The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
resolves10.1007/s10551-005-0542-4Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China
resolves10.1080/09638180.2013.774703External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC
resolves10.2308/acch.2010.24.3.355Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
resolves10.2139/ssrn.2541903Consequences of Error Announcements on Industry Peers: Capital Market Reaction and Financial Reporting Decisions
resolves10.1016/s0165-4101(01)00018-0Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2308/accr.2008.83.6.1487The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
resolves10.2308/accr-50680Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
resolves10.1080/09638180.2011.641727Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany
resolves10.2139/ssrn.2533959Why Do Firms Go Grey? Evidence on the Costs of IFRS Compliance and Enforcement
resolves10.1016/j.jacceco.2003.10.004Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
resolves10.1111/1475-679x.00102Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
resolves10.2308/acch-50200Evidence on the Association between Financial Restatements and Auditor Resignations
resolves10.1093/rof/rfn014Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter
resolves10.2308/accr-10209Is Earnings Quality Associated with Corporate Social Responsibility?
resolves10.1111/1475-679x.00107Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
resolves10.1016/j.jacceco.2007.06.001Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
resolves10.2308/accr.2010.85.2.607Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
resolves10.2308/accr-50440Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
resolves10.1016/j.jebo.2014.06.010Public enforcement of securities market rules: Resource-based evidence from the Securities and Exchange Commission
resolves10.1080/00014788.2006.9730005Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets
resolves10.2139/ssrn.2375773Judgment and Enforcement in Financial Reporting: The Case of Credit Losses in Banks
resolves10.1007/bf03396876Disclosure, Enforcement, and Capital Market Properties: A Longitudinal Analysis for Germany
resolves10.2139/ssrn.2241218Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
resolves10.1111/1475-679X.00103Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
resolves10.2139/ssrn.1499625Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?
resolves10.1080/0963818042000338013The introduction of International Accounting Standards in Europe: Implications for international convergence
resolves10.2308/ajpt-50307Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures
resolves10.2139/ssrn.2846045A Free Pass for Foreign Firms? An Assessment of SEC and Private Enforcement Against Foreign Issuers
resolves10.1007/s10551-013-1660-zThe Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals
resolves10.1111/j.1475-679x.2005.00172.xConsequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
resolves10.2308/accr-50887Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting
resolves10.1111/jifm.12021Enforcement Releases, Firm Characteristics, and Earnings Quality: Insights from Germany's Two‐tiered Enforcement System
resolves10.1111/1467-8551.00375Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review
resolves10.2308/accr.2008.83.2.519An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
The 18 references without a DOI — listed, not checked
no DOI — not checkedref30
no DOI — not checkedThe indirect economic penalties in SEC investigations of underwriters
no DOI — not checkedFraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases
no DOI — not checkedResearch synthesis as a scientific enterprise
no DOI — not checkedFinancial restatements: trends, market impacts, regulatory responses, and remaining challenges
no DOI — not checkedUpdate of public company trends, market impacts, and regulatory enforcement activities
no DOI — not checkedref107
no DOI — not checkedref118
no DOI — not checkedThe Impact of Enforcement: A Reflection
no DOI — not checkedref129
no DOI — not checkedref139
no DOI — not checkedref140
no DOI — not checkedAuslandslistings und Offenlegung: Chancen und Probleme empirischer Rechnungswesenforschung
no DOI — not checkedThe Impact of Restatements on Credit Ratings and the Enron Industry-Peer Effect
no DOI — not checkedref176
no DOI — not checkedAn Analysis of Restatements due to Errors and Auditor Changes by Fortune 500 Companies
no DOI — not checkedImpact of Restatement Characteristics and Subsequent Earnings Management on Post-Sox Executive Turnover
no DOI — not checkedAnalyzing the Past to Prepare for the Future: Writing a Literature Review
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