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Assessing the Impact of the New Auditor's Report

https://doi.org/10.2139/ssrn.3120822
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25/25 checkable references clean · checked 2026-07-26

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.

12 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 25 checked references that resolve
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Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
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The Effect of Audit Quality on Earnings Management*
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Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate
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An empirical analysis of auditor reporting and its association with abnormal accruals
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Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
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Engagement Partner Identification: A Theoretical Analysis
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An Examination of the Credence Attributes of an Audit
resolves10.2308/acch.2008.22.1.69
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
resolves10.1016/0165-4101(94)90008-6
Debt covenant violation and manipulation of accruals
resolves10.1016/j.jacceco.2014.09.002
A review of archival auditing research
resolves10.1093/ww/9780199540884.013.u45187
Reilly, Mary Margaret, (born 22 May 1953), Partner, Deloitte (formerly Deloitte & Touche) LLP, 1987–2013
resolves10.31096/wua033-pls90c001
F - - - ey - - (illeg.) (woman)
resolves10.1016/j.bar.2004.09.003
What do we know about audit quality?
resolves10.2308/accr.2009.84.5.1521
Big 4 Office Size and Audit Quality
resolves10.2308/aud.1999.18.2.17
The Role of Big 6 Auditors in the Credible Reporting of Accruals
resolves10.2139/ssrn.2741174
Consequences of Changing the Auditor's Report: Evidence from the U.K.
resolves10.1506/4xr4-kt5v-e8cn-91gx
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1111/j.1468-5957.2006.00602.x
Non‐audit Services and Auditor Independence: New Zealand Evidence
resolves10.1111/j.1475-679x.2007.00259.x
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
resolves10.2308/ciia-50535
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on <i>Framework for Audit Quality</i>, Consultation Paper by the International Auditing and Assurance Standards Board
resolves10.2308/ciia-52338
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): <i>Identifying and Assessing the Risks of Material Misstatement</i> and Proposed Consequential and Conforming Amendments to Other ISAs
resolves10.1002/9781118872208.ch30
AU‐C 700 Forming an Opinion and Reporting on Financial Statements
resolves10.1108/10309610810905953
The provision of non‐audit services and earnings conservatism
The 12 references without a DOI — listed, not checked
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no DOI — not checkedCohen Commission (Commission on Auditor's Responsibilities)
no DOI — not checkedref12
no DOI — not checkedref17
no DOI — not checkedref18
no DOI — not checkedref19
no DOI — not checkedref23
no DOI — not checkedref24
no DOI — not checkedEnhancing the Value of Auditor Reporting: Exploring Options for Change
no DOI — not checkedImproving auditor's report. Invitation to comment
no DOI — not checkedThe New Auditor's Report: Greater Transparency into the Financial Statement audit
no DOI — not checkedref34
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