Reference health
Workplace Culture-Related Disclosure in Client-firm Form 10-K Reports and Audit Fees
58/58 checkable references clean · checked 2026-08-05
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.
15 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 58 checked references that resolve
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The role of information and financial reporting in corporate governance and debt contracting
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Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation
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Trust, but Verify: MD&A Language and the Role of Trust in Corporate Culture
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Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*
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Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of <scp>ADR</scp> Firms
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Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms
resolves10.1007/s10551-007-9417-1
Principles and Influence in Codes of Ethics: A Centering Resonance Analysis Comparing Pre- and Post-Sarbanes-Oxley Codes of Ethics
resolves10.1002/job.1928
Parsing organizational culture: How the norm for adaptability influences the relationship between culture consensus and financial performance in high-technology firms
resolves10.1111/jbfa.12579
Does corporate culture impact audit pricing? Evidence from textual analysis
resolves10.2308/ajpt-10241
Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1016/j.jacceco.2006.10.003
Determinants of weaknesses in internal control over financial reporting
resolves10.1016/j.jacceco.2003.09.004
Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
resolves10.2308/ajpt-51453
Understanding the Relation between Financial Reporting Quality and Audit Quality
resolves10.2308/acch.2005.19.3.137
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
resolves10.1506/4XR4-KT5V-E8CN-91GX
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1016/S0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2308/accr-50680
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
resolves10.1016/j.jacceco.2011.01.004
Do the SEC's enforcement preferences affect corporate misconduct?
resolves10.2308/ajpt-50985
The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
resolves10.2308/accr-50649
Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures
resolves10.2307/256404
PEOPLE AND ORGANIZATIONAL CULTURE: A PROFILE COMPARISON APPROACH TO ASSESSING PERSON-ORGANIZATION FIT.
resolves10.1016/j.jacceco.2010.06.001
Financial reporting quality and idiosyncratic return volatility
resolves10.2308/accr-50840
The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms
resolves10.2308/ajpt-52231
Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments
resolves10.2307/256975
INTEGRATED AND DECOUPLED CORPORATE SOCIAL PERFORMANCE: MANAGEMENT COMMITMENTS, EXTERNAL PRESSURES, AND CORPORATE ETHICS PRACTICES.
resolves10.1007/s11142-008-9083-2
Financial reporting complexity and investor underreaction to 10-K information
The 15 references without a DOI — listed, not checked
no DOI — not checkedFinancial statement footnote readability and corporate audit outcomes
no DOI — not checkedref2
no DOI — not checkedref3
no DOI — not checkedThe effects of accruals quality on audit hours and audit fees
no DOI — not checkedLocal creative culture and audit fees
no DOI — not checkedref32
no DOI — not checkedref48
no DOI — not checkedCulture as social control: Corporations, cults, and commitment
no DOI — not checkedManaging for organizational integrity
no DOI — not checkedref60
no DOI — not checkedref61
no DOI — not checkedref66
no DOI — not checkedregressed on client-firm integrity culture disclosure (INTEG) and a range of control variables, including readability measures, and year, firm, and auditor fixed effects. Panel A(B) presents probit (OLS) regression results. We present the results by standardizing the variables (continuous variables are standardized by subtracting from it its sample mean and by dividing it by its standard deviation) to compare coefficients of INTEG and READ. Tests related to GOINGCON are conducted on a subsample of financially distressed firms
no DOI — not checkedref72
no DOI — not checkedref73
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