Reference health
Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management
27/27 checkable references clean · checked 2026-08-29
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.
9 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 27 checked references that resolve
resolves10.2139/ssrn.3074071
Changes in Accounting Estimates: Are the Current Disclosure Requirements Sufficient to Deter Managerial Opportunism?
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.1111/j.1475-679x.2006.00200.x
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
resolves10.2139/ssrn.3170603
The Association between Changes in Accounting Estimates and Accounting Restatements
resolves10.1111/1475-679x.00002
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
resolves10.2308/ajpt-50316
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
resolves10.1111/1911-3846.12238
Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of
<scp>ADR</scp>
Firms
resolves10.1506/car.25.1.2
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
resolves10.2308/ajpt-10191
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
resolves10.2308/accr.2008.83.3.757
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
resolves10.1016/j.jacceco.2010.01.002
Accrual-based and real earnings management activities around seasoned equity offerings
resolves10.1016/s0165-4101(99)00008-7
Earnings management by acquiring firms in stock for stock mergers
resolves10.1016/j.jacceco.2015.03.002
Assessing financial reporting quality of family firms: The auditors׳ perspective
resolves10.1111/1911-3846.12104
Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
resolves10.1506/car.25.1.9
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
resolves10.2308/aud.2008.27.1.105
Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act
resolves10.1016/j.acclit.2017.09.001
Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research
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?
resolves10.1016/s0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
The 9 references without a DOI — listed, not checked
no DOI — not checkedref16
no DOI — not checkedref19
no DOI — not checkedref25
no DOI — not checkedAccounting policies, estimates and judgements
no DOI — not checkedref28
no DOI — not checkedAn Overview of 17 Years of
no DOI — not checkedref31
no DOI — not checkedref33
no DOI — not checkedref35
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