Reference health
The Impact of Benefit Plan Audits on Financial Statement Auditor Choice and Financial Statement Audit Quality
41/41 checkable references clean · checked 2026-09-11
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.
20 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 41 checked references that resolve
resolves10.2308/ajpt-50001
Does Mandated Disclosure Induce a Structural Change in the Determinants of Nonaudit Service Purchases?
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An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*
resolves10.2308/api.2003.3.1.1
Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.2308/accr-51003
Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries
resolves10.2308/aud.2010.29.2.83
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
resolves10.1506/car.25.2.6
Earnings Management through Effective Tax Rates: The Effects of Tax‐Planning Investment and the Sarbanes‐Oxley Act of 2002*
resolves10.1111/1475-679X.00088
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
resolves10.1111/1911-3846.12079
Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post‐
<scp>SOX</scp>
Period
resolves10.2308/aud.2006.25.2.1
The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era
resolves10.2308/ajpt-50792
Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?
resolves10.3102/0162373713493129
What Would It Take to Change an Inference? Using Rubin’s Causal Model to Interpret the Robustness of Causal Inferences
resolves10.2308/accr.2002.77.s-1.71
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.2308/accr.2006.81.4.873
The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences
resolves10.1111/j.1911-3846.2010.01057.x
Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*
resolves10.1016/j.jacceco.2009.08.003
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
resolves10.1111/j.1468-232X.1992.tb00314.x
The Stampede Toward Defined Contribution Pension Plans: Fact or Fiction?
resolves10.1016/j.jaccpubpol.2008.07.003
Culture and auditor choice: A test of the secrecy hypothesis
resolves10.1111/j.1475-679X.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.2307/2298075
Competition when Consumers have Switching Costs: An Overview with Applications to Industrial Organization, Macroeconomics, and International Trade
resolves10.2308/ajpt-10298
Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
resolves10.2308/accr.2009.84.2.531
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
resolves10.2308/accr-51356
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
resolves10.1111/1911-3846.12424
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras
resolves10.2308/accr.2003.78.3.779
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
resolves10.2308/accr.2006.81.5.1095
Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
resolves10.1111/j.1911-3846.2010.01060.x
The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*
resolves10.1016/j.aos.2006.09.001
It’s all about audit quality: Perspectives on strategic-systems auditing
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1016/j.jacceco.2003.06.005
Auditor choice and the cost of debt capital for newly public firms
resolves10.1037/h0037350
Estimating causal effects of treatments in randomized and nonrandomized studies.
The 20 references without a DOI — listed, not checked
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA)
no DOI — not checkedref5
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA)
no DOI — not checkedForm 11-K audits resource center
no DOI — not checkedA model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding
no DOI — not checkedref11
no DOI — not checkedAudit quality attributes: The perceptions of audit partners, preparers, and financial statement users
no DOI — not checkedContext of comments provided by Mr. Copeland to SEC roundtable on financial disclosure and auditor oversight
no DOI — not checkedref23
no DOI — not checkedHow has the change in the way auditor's determine the audit report date changed the meaning of the audit report date? Implications for academic research. Forthcoming
no DOI — not checkedThe accounting profession's regulatory dilemma
no DOI — not checkedref34
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2021. AS 2110: Identifying and assessing risks of material misstatement
no DOI — not checkedSecurities and Exchange Commission (SEC). 2014. Application of the Commission's Rules on Auditor Independence -Frequently Asked Questions, Office of the Chief Accountant
no DOI — not checkedref53
no DOI — not checkedThe causes and consequences of auditor switching: A review of the literature
no DOI — not checkedref57
no DOI — not checkedChanges are still needed in the ERISA audit process to increase protections for employee benefit plan participants
no DOI — not checkedAssessing the quality of employee benefit plan audits
no DOI — not checkedWhat you should know about your retirement plan
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