Reference health
An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion
1 of 41 checkable references need attention · checked 2026-09-15
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
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References needing attention
does not resolve to a known work10.1037//0033-2909.108.3.480
The 40 checked references that resolve
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Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
resolves10.1111/1475-679x.t01-1-00054
The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short
resolves10.2308/aud.2002.21.2.21
Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict?
resolves10.2308/aud.2007.26.2.1
Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity
resolves10.2308/accr-50863
The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments
resolves10.1506/5fq9-anea-t8j0-u6gy
Independence Threats, Litigation Risk, and the Auditor's Decision Process*
resolves10.1016/j.jacceco.2010.06.002
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
resolves10.2308/ajpt-10143
The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations
resolves10.1111/j.1911-3846.1991.tb00827.x
An examination of the effect that commitment to a hypothesis has on auditors' evaluations of confirming and disconfirming evidence*
resolves10.1111/j.1911-3846.2010.01026.x
Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
resolves10.1506/tfvv-uyt1-nnyt-1yfh
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
resolves10.1037/0022-3514.63.4.568
Motivated skepticism: Use of differential decision criteria for preferred and nonpreferred conclusions.
resolves10.2308/accr.2004.79.3.667
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
resolves10.1506/9208-g324-1r15-4u3h
The Chief Financial Officer's Perspective on Auditor‐Client Negotiations*
resolves10.1177/0148558x11409006
Earnings Revisions in SEC Filings From Prior Preliminary Announcements
resolves10.1111/j.1475-679x.2007.00247.x
Directional Preferences, Information Processing, and Investors' Forecasts of Earnings
resolves10.1080/10705519909540118
Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives
resolves10.2308/accr.2003.78.3.759
The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods
resolves10.2308/accr.2002.77.2.265
An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation
resolves10.2308/accr-51703
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
resolves10.2308/accr.2000.75.4.383
Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?
resolves10.1002/job.4030130202
Alumni and their alma mater: A partial test of the reformulated model of organizational identification
resolves10.2308/accr.2003.78.3.801
Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context
resolves10.1016/S0065-2601(08)60417-7
Toward an Integration of Cognitive and Motivational Perspectives on Social Inference: A Biased Hypothesis-Testing Model
resolves10.2308/accr-51182
The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures
resolves10.1111/j.1911-3846.1996.tb00505.x
The Association Between Auditor Changes and Reporting Lags*
resolves10.1111/j.1559-1816.1998.tb01728.x
The Development and Longitudinal Test of a Model of Organizational Identification
resolves10.2308/accr.2002.77.1.51
Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review
resolves10.2139/ssrn.3126368
Counteracting the Directional Influence of Incentives on Auditor Judgment
The 26 references without a DOI — listed, not checked
no DOI — not checkedAudit structure and other determinants of audit report lag: an empirical analysis
no DOI — not checkedref7
no DOI — not checkedref9
no DOI — not checkedReleasing earnings when the audit is less complete: Implications for audit quality and the auditor/client relationship
no DOI — not checkedContrast coding: A refinement of ANOVA in behavioral analysis
no DOI — not checkedref14
no DOI — not checkedEnhancing auditor professional skepticism
no DOI — not checkedThe evolving role of audit committees: Challenges and the way forward
no DOI — not checkedAuditors' incentives and their application of financial accounting standards
no DOI — not checkedref35
no DOI — not checkedref36
no DOI — not checkedAn Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings
no DOI — not checkedAuditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism
no DOI — not checkedEffects of qualitative factor salience, expressed client concern, and qualitative materiality thresholds on auditors' audit adjustment decisions
no DOI — not checkedAuditing Standard No. 2 (AS2): An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
no DOI — not checkedref50
no DOI — not checkedTen commandments of structural equation modeling
no DOI — not checkedref59
no DOI — not checkedref60
no DOI — not checkedref61
no DOI — not checkedref62
no DOI — not checkedref63
no DOI — not checkedref64
no DOI — not checkedref65
no DOI — not checkedref66
no DOI — not checkedref67
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