Reference health
The Effects of Financial Statement Disaggregation on Audit Pricing
40/40 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.
7 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 40 checked references that resolve
resolves10.1007/s11142-012-9220-9
The role of accounting disaggregation in detecting and mitigating earnings management
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.1111/j.1475-679x.2006.00198.x
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
resolves10.1111/1475-679x.00002
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
resolves10.2308/accr-50838
Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items
resolves10.2308/aud.2010.29.1.15
The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX
resolves10.1111/1475-679x.12094
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
resolves10.1080/16081625.2008.9720812
Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality
resolves10.1506/car.25.1.2
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1111/1475-679x.00088
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
resolves10.2308/aud.2006.25.2.1
The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era
resolves10.2308/accr-10275
City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
resolves10.1506/686e-nf2j-73x6-g540
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*
resolves10.1506/4xr4-kt5v-e8cn-91gx
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1016/j.jacceco.2009.10.002
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
resolves10.1111/j.1475-679x.2007.00252.x
How Disaggregation Enhances the Credibility of Management Earnings Forecasts
resolves10.1111/j.1475-679x.2007.00259.x
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
resolves10.1111/1475-679x.00014
The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
resolves10.1111/j.1467-646x.2005.00114.x
Global Market Segmentation and Patterns in Stock Market Reaction to US Earnings Announcements: Further Evidence
resolves10.1111/j.1475-679x.2005.00165.x
The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.2139/ssrn.1889354
The Public Company Accounting Oversight Board (PCAOB) and Their Adoption of Auditing Standard No. 5 (AS No. 5)
resolves10.1111/j.1911-3846.2010.01009.x
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*
resolves10.1016/s0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.2139/ssrn.172060
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
resolves10.2307/2490859
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
The 7 references without a DOI — listed, not checked
no DOI — not checkedDisclosure of GAAP line items in earnings announcements
no DOI — not checkedDebt covenant violation and manipulation of accruals
no DOI — not checkedAccounting classification and the predictive content of earnings
no DOI — not checkedRecognition and measurement in financial statements of business enterprises
no DOI — not checkedStaff Draft of an Exposure Draft on Financial Statement Presentation
no DOI — not checkedref22
no DOI — not checkedref37
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.
checked 2026-08-28 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.
<a href="https://citestamp.com/citestamped/10.2139/ssrn.2795401"><img src="https://citestamp.com/citestamped/10.2139/ssrn.2795401/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.2795401)