Reference health

Audit Office Staffing Responses to Audit Failures

https://doi.org/10.2139/ssrn.3157299
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26/26 checkable references clean · checked 2026-08-18

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.

2 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 26 checked references that resolve
resolves10.2308/ajpt-50374
When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
resolves10.2308/aud.2004.23.1.69
Audit Committee Characteristics and Restatements
resolves10.2308/aud.2010.29.2.27
How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
resolves10.2139/ssrn.2983900
Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems
resolves10.1506/c27u-23k8-e1vl-20r0
Who Cares about Auditor Reputation?*
resolves10.1080/09638180.2017.1307130
Enforcement Actions and Auditor Changes
resolves10.1111/j.1911-3846.2011.01137.x
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
resolves10.1016/j.jacceco.2007.05.002
Audit effort and earnings management
resolves10.2308/aud.2004.23.2.159
The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure
resolves10.1016/j.jacceco.2014.09.002
A review of archival auditing research
resolves10.1016/j.racreg.2014.09.006
Auditor litigation: Evidence that revenue restatements are determinative
resolves10.1111/j.1475-679x.2006.00194.x
Is There a Link between Executive Equity Incentives and Accounting Fraud?
resolves10.1016/j.bar.2004.09.003
What do we know about audit quality?
resolves10.2308/accr-50322
The Contagion Effect of Low-Quality Audits
resolves10.1111/1911-3846.12011
Office Size of Big 4 Auditors and Client Restatements
resolves10.2308/accr-50680
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
resolves10.2308/bria.2010.22.1.21
Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting
resolves10.1111/j.1475-679x.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.2308/ajpt-10305
The Effect of Workload Compression on Audit Quality
resolves10.2308/aud.2009.28.1.225
Financial Restatements and Shareholder Ratifications of the Auditor
resolves10.2308/ajpt-50362
Do Financial Restatements Lead to Auditor Changes?
resolves10.2307/2491150
The Effects of Time Pressure and Audit Program Structure on Audit Performance
resolves10.2308/accr-50974
Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
resolves10.2308/accr-50198
Audit Quality and Auditor Reputation: Evidence from Japan
resolves10.2308/accr-51113
Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits
resolves10.1111/j.1475-679x.2008.00298.x
Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
The 2 references without a DOI — listed, not checked
no DOI — not checkedAn Analysis of SEC Accounting and Auditing Enforcement Releases
no DOI — not checkedThe Future of Accounting
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