Reference health
Regulation Risk and Auditors’ Reporting Conservatism: Evidence from Chinese Comment Letters
40/40 checkable references clean · checked 2026-08-27
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.
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The 40 checked references that resolve
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The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
resolves10.1111/1911-3846.12414
The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure
resolves10.1007/s11142-019-09507-x
The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes
resolves10.2308/accr-50538
Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation
resolves10.2308/aud.2001.20.2.9
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China
resolves10.2308/accr.2004.79.3.645
Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues
resolves10.1111/1467-629X.00081
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue
resolves10.1016/S0165-4101(00)00005-7
The impact of improved auditor independence on audit market concentration in China
resolves10.1007/s11142-011-9153-8
The effects of firm size, corporate governance quality, and bad news on disclosure compliance
resolves10.1506/car.25.1.6
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
resolves10.2308/aud.2005.24.1.21
Recent Changes in the Association between Bankruptcies and Prior Audit Opinions
resolves10.1111/jbfa.12027
Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting
resolves10.1080/09638180.2013.774703
External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC
resolves10.1111/j.1911-3846.2012.01180.x
Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
resolves10.1111/1911-3846.12297
Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
resolves10.2308/accr-50943
The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits
resolves10.2308/accr-51433
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
resolves10.2308/accr-51356
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
resolves10.1016/j.jacceco.2012.06.002
The consequences of protecting audit partners’ personal assets from the threat of liability
resolves10.1111/1475-679X.12333
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
resolves10.1506/car.26.1.7
Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*
resolves10.1016/j.jbusres.2014.11.013
Accounting fraud, auditing, and the role of government sanctions in China
resolves10.1016/S0165-4101(01)00010-6
Does size matter? The influence of large clients on office-level auditor reporting decisions
resolves10.2308/accr-10033
Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations
resolves10.1016/j.jacceco.2008.04.001
State ownership, the institutional environment, and auditor choice: Evidence from China
resolves10.1111/1475-679X.12309
Public Attention and Auditor Behavior: The Case of
<i>Hurun Rich List</i>
in China
The 11 references without a DOI — listed, not checked
no DOI — not checkedThe effect of PCAOB inspections on Big 4 audit quality
no DOI — not checkedref14
no DOI — not checkedAuditing standards, legal liability and auditor wealth
no DOI — not checkedref20
no DOI — not checkedref32
no DOI — not checkedref34
no DOI — not checkedref42
no DOI — not checkedDeterminants of segment disclosure deficiencies and the effect of the SEC comment letter process
no DOI — not checkedref48
no DOI — not checkedConsequence of regulatory sanction on an individual auditor without on the audit Firm: empirical evidence
no DOI — not checkedref51
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