Reference health
Monitoring of Fair Value Reliability by Third-Party Specialists: A Review and Integration of Empirical Research
4 of 71 checkable references need attention · checked 2026-09-11
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
11 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.
References needing attention
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does not resolve to a known work10.5555/rees.13.1.5h7232h4q2728341
does not resolve to a known work10.1016/S0165-4101(01
does not resolve to a known work10.1016/S0165-4101(96
The 67 checked references that resolve
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The role of specialists in financial reporting: Evidence from pension accounting
resolves10.1016/j.aos.2014.12.004
Representing the market perspective: Fair value measurement for non-financial assets
resolves10.2307/2491314
Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
resolves10.1080/00014788.2007.9730079
Standard-setting measurement issues and the relevance of research
resolves10.1111/1475-679x.12263
Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration
resolves10.2308/ajpt-50316
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
resolves10.2308/ajpt-10191
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
resolves10.1007/s11142-016-9384-9
Voluntary fair value disclosures beyond SFAS 157’s three-level estimates
resolves10.1023/A:1020763612369
Reliability of Asset Revaluations: The Impact of Appraiser Independence
resolves10.1007/s10551-015-2953-1
Can Institutional Investors Bias Real Estate Portfolio Appraisals? Evidence from the Market Downturn
resolves10.1111/1475-679x.12126
Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
resolves10.1111/1475-679x.00012
The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
resolves10.1111/jbfa.12411
Goodwill valuations certified by independent experts: Bigger and cleaner impairments?
resolves10.1016/j.jaccpubpol.2014.12.002
Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis
resolves10.1111/1080-8620.00022
Valuation Bias in Commercial Appraisal: A Transaction Price Feedback Experiment
resolves10.1002/9781119207917.ch5
IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
resolves10.1007/s11142-015-9335-x
Recognition versus disclosure: evidence from fair value of investment property
resolves10.1111/j.1468-5957.2009.02169.x
Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.2308/accr-50157
Do Financial Statement Users Judge Relevance Based on Properties of Reliability?
resolves10.1108/14635789710184952
Client pressure in the commercial appraisal industry: how prevalent is it?
resolves10.1080/09599916.2017.1379552
Research bias in judgement bias studies – a systematic review of valuation judgement literature
resolves10.1080/00014788.2007.9730081
Is fair value accounting information relevant and reliable? Evidence from capital market research
resolves10.1016/j.aos.2009.04.003
The crisis of fair-value accounting: Making sense of the recent debate
resolves10.1016/s0165-4101(98)00016-0
Underwriting relationships, analysts' earnings forecasts and investment recommendations
resolves10.1108/09588689510104042
Estimated realization price: what do the banks want and what can
realistically be provided
resolves10.2308/ajpt-51170
“Doing Good Field Research”: Assessing the Quality of Audit Field Research
resolves10.1080/0959991032000162347
Appraiser behaviour and appraisal smoothing: some qualitative and quantitative evidence
resolves10.1111/j.1099-1123.2010.00420.x
Opportunities for Task‐Level Research within the Audit Process
resolves10.1111/1475-679X.00074
External Monitoring of Property Appraisal Estimates and Information Asymmetry
resolves10.1287/mnsc.1110.1339
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
resolves10.1111/j.1475-679x.2011.00408.x
Information Risk and Fair Values: An Examination of Equity Betas
resolves10.1080/09638180.2018.1511816
Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
resolves10.2307/256417
MANAGEMENT-BOARD RELATIONSHIPS, TAKEOVER RISK, AND THE ADOPTION OF GOLDEN PARACHUTES.
resolves10.2308/accr.2010.85.4.1375
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
resolves10.2139/ssrn.3374632
Use of Independent Valuation Specialists in Valuing Employee Stock Options: Evidence from IPOs
resolves10.1177/0148558x15598693
Accounting Discretion and Purchase Price Allocation After Acquisitions
The 11 references without a DOI — listed, not checked
no DOI — not checkedref6
no DOI — not checkedref7
no DOI — not checkedref8
no DOI — not checkedAgency theory: applications in Behavioral Accounting Research
no DOI — not checkedIFRS 13 Fair Value Measurement
no DOI — not checkedCollusive auditors
no DOI — not checkedDetermining fair value: the very essence of valuation is the professional judgment of the appraiser, not just a set of rules
no DOI — not checkedref49
no DOI — not checkedref67
no DOI — not checkedEthics in hotel appraising
no DOI — not checkedQuality Certification
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