Reference health
Auditor Change Disclosures as Signals of Earnings Management and Risk
25/25 checkable references clean · checked 2026-08-07
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.
10 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
resolves10.4337/9780857936097.00027
Predicting financial distress of companies: revisiting the Z-Score and ZETA® models
resolves10.1016/s0882-6110(01)18005-3
Auditor resignations versus dismissals: An examination of the differential effects on market liquidity and trading activity
resolves10.2139/ssrn.592542
Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.2308/aud.2010.29.2.189
Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?
resolves10.1007/s11156-012-0276-1
Do abnormal accruals affect the life expectancy of audit engagements?
resolves10.1016/s1569-3732(03)08008-3
AUDITOR RESIGNATIONS, LITIGATION RISK AND LITIGATION EXPERIENCE
resolves10.2139/ssrn.1178282
Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change
resolves10.2307/2491117
An Investigation of Securities and Exchange Commission Regulation of Auditor Change Disclosures: The Case of Accounting Series Release No. 165
The 10 references without a DOI — listed, not checked
no DOI — not checkedBig six firms are firing clients
no DOI — not checkedAn investigation of auditor resignations
no DOI — not checkedCpa switches and associated market reactions
no DOI — not checkedAnalyzing auditor changes: Lack of disclosure hinders accountablility to investors
no DOI — not checkedref20
no DOI — not checkedLitigation risk and auditor resignations
no DOI — not checkedref26
no DOI — not checkedMore accounting firms are dumping risky clients; big six worry about their reputations and chance of costly litigation
no DOI — not checkedref29
no DOI — not checkedThe market effects of auditor resignations
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 2026-08-07 — 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.3123268"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3123268/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.3123268)