Reference health
Acquired intangible assets, CAM disclosures, and audit risk
37/37 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.
23 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 37 checked references that resolve
resolves10.1016/j.jacceco.2022.101521
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
resolves10.1111/1911-3846.12423
Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
resolves10.1111/j.1475-679X.2006.00200.x
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
resolves10.1111/1475-679X.00002
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
resolves10.2308/accr-51380
Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability
resolves10.1016/j.aos.2020.101172
Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud
resolves10.1007/s11156-019-00839-y
On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees
resolves10.2308/ajpt-50701
Fair Value Measurements and Audit Fees: Evidence from the Banking Industry
resolves10.1016/j.jacceco.2017.08.003
Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
resolves10.2308/ajpt-51514
Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
resolves10.1111/1911-3846.12506
Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
resolves10.1506/4XR4-KT5V-E8CN-91GX
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1111/1911-3846.12583
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*
resolves10.1111/j.1475-679X.2004.00130.x
Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
resolves10.1111/ijau.12155
Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1111/j.1475-679X.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.1016/S0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.1111/1475-679X.12015
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
resolves10.1177/0148558X0301800204
Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium
resolves10.2308/accr.2008.83.5.1315
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
resolves10.2308/ajpt-52319
The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence
The 23 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedDo Audit Clients Prefer Watchdogs or Lapdogs? The Effect of Strictness on Audit Offices' Market Shares
no DOI — not checkedAudit Committee Characteristics and Auditor Dismissals following
no DOI — not checkedref15
no DOI — not checkedref17
no DOI — not checkedControl Variables in Interactive Models
no DOI — not checkedref20
no DOI — not checkedref23
no DOI — not checkedOutliers and Robust Inference in Archival Accounting Research
no DOI — not checkedref30
no DOI — not checkedAll losses are not alike: Real versus accounting-driven reported losses
no DOI — not checkedref35
no DOI — not checkedChatGPT and Corporate Policies
no DOI — not checkedAcquirers' Financial Reporting Preferences and Accounting for Intangibles in Acquisitions
no DOI — not checkedAuditor Switching and Conservatism
no DOI — not checkedLitigation Risk and Auditor Resignations
no DOI — not checkedThe Pricing of Acquired Intangibles
no DOI — not checkedCosts and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States
no DOI — not checkedThe Operating Returns to Acquired Intangible Assets
no DOI — not checkedref51
no DOI — not checkedref52
no DOI — not checkedref53
no DOI — not checkedImpact of litigation risk on audit pricing: A review of the economics and the evidence
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