Reference health
Big 4 Auditors, Litigation Risk, and Disclosure Tone
28/28 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 28 checked references that resolve
resolves10.1016/s0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.1016/s0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.2139/ssrn.2428836
Differences in Conservatism between Big Eight and Non-Big Eight Auditors
resolves10.1111/j.1475-679x.2010.00396.x
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
resolves10.1111/1475-679x.12094
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
resolves10.20955/wp.2006.005
Beyond the Numbers: An Analysis of Optimistic and Pessimistic Language in Earnings Press Releases
resolves10.1111/j.1911-3846.2011.01125.x
Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A*
resolves10.1111/j.1911-3846.2010.01047.x
Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?*
resolves10.1287/mnsc.2016.2528
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
resolves10.1023/b:rast.0000013628.49401.69
Audit Firm Industry Specialization and Client Disclosure Quality
resolves10.1016/j.jacceco.2017.07.002
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
resolves10.1093/pan/mpr025
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
resolves10.1016/s0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.1016/j.jacceco.2009.08.002
Estimation and empirical properties of a firm-year measure of accounting conservatism
resolves10.1111/1475-679x.00120
Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
resolves10.1111/j.1475-679x.2008.00298.x
Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
The 7 references without a DOI — listed, not checked
no DOI — not checkedref16
no DOI — not checkedDiscussion paper: Enhancing the auditor's contribution to prudential regulation
no DOI — not checkedDiscussion paper: The evolving nature of financial reporting: Disclosure and its audit implications
no DOI — not checkedAddressing disclosures in the audit of financial statements -Revised ISAs and related conforming amendments
no DOI — not checkedref30
no DOI — not checkedThe impact of litigation risk on audit pricing: A review of the economics and the evidence
no DOI — not checkedPerceived auditor quality and the earnings response coefficient
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carried a retraction notice at that time. It says nothing about the quality, findings,
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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
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