Reference health
Determinants and Consequences of Small Audit Firm Exits from the PCAOB-Regulated Audit Market
14/14 checkable references clean · checked 2026-08-28
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 14 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
resolves10.1590/1808-057x201890230
Small is big! The role of ‘small’ audits for studying the audit market
resolves10.2308/ajpt-51943
Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality
resolves10.1506/927U-JGJY-35TA-7NT1
Pricing of Initial Audit Engagements by Large and Small Audit Firms*
resolves10.2308/acch.2007.21.2.137
PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports
resolves10.1086/340812
The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services
resolves10.1177/103237320300800103
An historical perspective on mergers and acquisitions by major US accounting firms
The 20 references without a DOI — listed, not checked
no DOI — not checkedInternationalization of professional services: Implications for accounting firms in Restructuring the Professional Organization: Accounting, Health Care and Law
no DOI — not checkedThe effect of accounting firm mergers on the market for audit services
no DOI — not checkedValuing professional service firms
no DOI — not checkedref7
no DOI — not checkedDo investors care who did the audit? Early evidence on the informativeness of Form AP
no DOI — not checkedVoices: Is your firm too small to endure?
no DOI — not checkedReport to the Senate Committee on Banking, Housing and Urban Affairs and the House Committee on Financial Services. Available at: gao.gov/new.items/d03864.pdf Government Accountability Office (GAO)
no DOI — not checkedref18
no DOI — not checkedWhere is public auditing headed?
no DOI — not checkedLearning to let go: Making better exit decisions
no DOI — not checkedref22
no DOI — not checkedref23
no DOI — not checkedStudy: Big Four audit hold still strong despite 2021 dip. Compliance Week (complianceweek.com/accounting-and-auditing/study-big-four-audit-hold-still-strong-despite-2021-dip/30490. Porter, M. E. 1979. How competitive forces shape strategy
no DOI — not checkedImproving the transparency of audits: rule to require disclosure of certain audit participants on a new PCAOB form and related amendments to auditing standards
no DOI — not checkedLocal and regional audit firms and the market for SEC clients
no DOI — not checkedMergers and acquisitions of accounting firms: When, how, and why to merge
no DOI — not checkedIt merged into Mayer Hoffman McCann (CBIZ MHM) PC on 01/01/2010 according to Audit Analytics. It provided public audits until 2010 and after that
no DOI — not checkedIt provided public audits until 2012 and after that, it no longer audited public clients under this name
no DOI — not checkedref32
no DOI — not checkedImproving the transparency of audits: rule to require disclosure of certain audit participants on a new PCAOB form and related amendments to auditing standards
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