Reference health

The role of Big 4 auditors in mitigating climate risk: evidence from earnings conference call-based climate risk

https://doi.org/10.2139/ssrn.4709505
CiteStamped reference-health badge
106/106 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.

72 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 106 checked references that resolve
resolves10.1016/j.jimonfin.2023.102994
The relationship between firm-level climate change exposure, financial integration, cost of capital and investment efficiency
resolves10.1016/j.econlet.2023.111002
Climate risk and deployment of corporate resources to working capital
resolves10.1016/j.adiac.2009.02.005
Audit firm, corporate governance, and audit quality: Evidence from Bahrain
resolves10.1002/bse.3298
Climate change performance and financial distress
resolves10.1016/j.jcorpfin.2022.102303
Does gender diversity in the workplace mitigate climate change?
resolves10.1016/j.jaccpubpol.2019.106713
Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?
resolves10.1007/s11142-022-09706-z
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
resolves10.1016/j.jfineco.2021.05.007
The Big Three and corporate carbon emissions around the world
resolves10.1002/pam.21600
Reducing Environmental Risks by Information Disclosure: Evidence in Residential Lead Paint Disclosure Rule
resolves10.2308/aud.2003.22.2.71
Auditor Industry Specialization and Earnings Quality
resolves10.2308/acch.2006.20.3.271
Including Estimates of the Future in Today's Financial Statements
resolves10.2308/accr.2002.77.s-1.1
The Balance Sheet as an Earnings Management Constraint
resolves10.1111/jbfa.12644
Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?
resolves10.1111/j.1911-3846.1998.tb00547.x
The Effect of Audit Quality on Earnings Management*
resolves10.1111/1475-679X.00002
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
resolves10.1016/j.jfineco.2019.03.013
Disaster on the horizon: The price effect of sea level rise
resolves10.1111/1911-3846.12157
Earnings Management: Do Firms Play “Follow the Leader”?
resolves10.1561/0500000026
Hedge Fund Activism: A Review
resolves10.1111/1475-679X.12054
Advantageous Comparison and Rationalization of Earnings Management
resolves10.2308/acch-52450
Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices
resolves10.1108/02686900410537775
Client size, auditor specialization and fraudulent financial reporting
resolves10.2308/acch-10025
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
resolves10.1506/car.26.3.4
Reducing Restatements with Increased Industry Expertise*
resolves10.2308/ajpt-51964
Auditors' Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods
resolves10.1111/1467-629X.00081
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue
resolves10.1080/09638180.2014.927782
The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme
resolves10.1111/j.1467-629X.2011.00411.x
Audit quality and information asymmetry between traders
resolves10.2307/1122577
Understanding the Plaintiff's Attorney: The Implications of Economic Theory for Private Enforcement of Law through Class and Derivative Actions
resolves10.1506/983M-EPXG-4Y0R-J9YK
Corporate Governance and the Audit Process*
resolves10.1111/ijau.12298
Government contracts and audit fees
resolves10.1016/0165-4101(81)90002-1
Auditor size and audit quality
resolves10.1016/j.jacceco.2014.09.002
A review of archival auditing research
resolves10.1287/mnsc.2016.2528
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
resolves10.1111/abac.12178
The Business Risk Audit Approach and Audit Production Efficiency
resolves10.1177/0149206311411506
The Effect of Board Characteristics on Firm Environmental Performance
resolves10.1023/B:RAST.0000013628.49401.69
Audit Firm Industry Specialization and Client Disclosure Quality
resolves10.2308/AJPT-2019-510
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis
resolves10.2308/acch.2001.15.3.193
Application of the Business Risk Audit Model: A Field Study
resolves10.2308/ajpt-50792
Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?
resolves10.2308/TAR-2019-0592
Do High-Quality Auditors Improve Non-GAAP Reporting?
resolves10.1002/smj.2629
Does a long‐term orientation create value? Evidence from a regression discontinuity
resolves10.1002/smj.3313
Shareholder activism and firms' voluntary disclosure of climate change risks
resolves10.1506/car.25.1.6
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
resolves10.1002/bse.648
Corporate governance practices that address climate change: an exploratory study
resolves10.1177/0149206313515519
Shareholder Activism
resolves10.1287/mnsc.2023.4952
Climate Risk and Capital Structure
resolves10.1111/1475-679X.12066
Auditor Mindsets and Audits of Complex Estimates
resolves10.1016/j.intfin.2022.101683
International political uncertainty and climate risk in the stock market
resolves10.1111/1911-3846.12630
Auditor Responses to Shareholder Activism
resolves10.1080/09638180.2022.2141811
Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees
resolves10.1111/j.1540-6261.2005.00786.x
Managerial Opportunism during Corporate Litigation
resolves10.1177/0148558X0602100303
Leading Indicators of Goodwill Impairment
resolves10.2307/1912352
Sample Selection Bias as a Specification Error
resolves10.1007/s11156-022-01106-3
Auditor industry specialization and real earnings management
resolves10.1007/s10551-010-0476-3
Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
resolves10.1057/s41267-017-0125-5
The impact of climate risk on firm performance and financing choices: An international comparison
resolves10.1007/s11156-019-00858-9
Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets
resolves10.1177/0148558X0201700104
The Large Audit Firm Fee Premium: A Case of Selectivity Bias?
resolves10.2308/tar-2017-0331
U.S. Political Corruption and Audit Fees
resolves10.1016/j.jaccpubpol.2022.107012
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients
resolves10.1016/j.econmod.2021.105617
Carbon emissions and default risk: International evidence from firm-level data
resolves10.2308/accr-51062
Evidence on Contagion in Earnings Management
resolves10.1126/science.aay8442
A climate intelligence arms race in financial markets
resolves10.2308/accr.2004.79.2.473
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
resolves10.2308/accr-50586
Real Activities Manipulation and Auditors' Client-Retention Decisions
resolves10.1111/j.1475-679X.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.1016/S0165-4101(02)00059-9
Audit committee, board of director characteristics, and earnings management
resolves10.1016/j.jbankfin.2017.02.009
Financial penalties and bank performance
resolves10.2308/acch.2003.17.s-1.1
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
resolves10.1093/rfs/hhz137
The Importance of Climate Risks for Institutional Investors
resolves10.1108/JAAR-08-2021-0198
Differential spillover effects of different non-audit fees on audit report lag
resolves10.2308/accr.00000009
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
resolves10.1007/s11142-009-9107-6
The usefulness of accounting estimates for predicting cash flows and earnings
resolves10.1016/j.iref.2022.08.007
Climate risk disclosure and stock price crash risk: The case of China
resolves10.1111/1911-3846.12244
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
resolves10.2308/ajpt-50362
Do Financial Restatements Lead to Auditor Changes?
resolves10.1007/s10551-008-9809-x
Assurance Services for Sustainability Reports: Standards and Empirical Evidence
resolves10.2308/accr-50629
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
resolves10.1007/s10551-005-0274-5
Corporate Social Responsibility Audit: From Theory to Practice
resolves10.1093/rfs/hhz134
Is the Risk of Sea Level Rise Capitalized in Residential Real Estate?
resolves10.1016/j.jfineco.2019.06.006
An inconvenient cost: The effects of climate change on municipal bonds
resolves10.2307/2491008
Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence
resolves10.1506/WBF9-Y69X-L4DX-JMV1
The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*
resolves10.2307/2491337
Errors in Accounting Estimates and Their Relation to Audit Firm Type
resolves10.1016/j.jacceco.2003.06.005
Auditor choice and the cost of debt capital for newly public firms
resolves10.1007/s11142-012-9188-5
Evidence on the use of unverifiable estimates in required goodwill impairment
resolves10.1007/s11142-021-09665-x
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry
resolves10.1007/s11142-020-09570-9
Measuring audit quality
resolves10.1111/j.1475-679X.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.1080/01559982.2022.2066403
On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream
resolves10.2308/acch.2008.22.4.389
Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
resolves10.1016/j.irfa.2023.102490
Investor climate sentiment and financial markets
resolves10.1111/jofi.13219
Firm‐Level Climate Change Exposure
resolves10.2308/ajpt-50307
Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures
resolves10.1016/S0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.3386/w29994
Climate Regulatory Risk and Corporate Bonds
resolves10.1111/j.1540-6261.1997.tb04820.x
A Survey of Corporate Governance
resolves10.2307/2490397
The Pricing of Audit Services: Theory and Evidence
resolves10.2308/accr-50198
Audit Quality and Auditor Reputation: Evidence from Japan
resolves10.1016/j.techfore.2023.122365
Climate risk, institutional quality, and total factor productivity
resolves10.2308/ajpt-10049
Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
resolves10.1016/j.jfineco.2021.08.004
What do you think about climate finance?
resolves10.1111/1475-679X.12473
Greenhouse Gas Disclosure and Emissions Benchmarking
resolves10.2308/AJPT-18-097
Climate Risk and the Price of Audit Services: The Case of Drought
resolves10.1016/S0929-1199(02)00006-8
Earnings management and corporate governance: the role of the board and the audit committee
resolves10.1111/irfi.12296
Corporate irresponsibility and stock price crash risk
The 72 references without a DOI — listed, not checked
no DOI — not checkedState-level economic policy uncertainty (EPU) and firm financial stability: Is there any political insurance?
no DOI — not checkedAccounting for asset impairment: a test for IFRS compliance across
no DOI — not checkedref15
no DOI — not checkedref20
no DOI — not checkedGlobal pricing of carbon-transition risk
no DOI — not checkedref22
no DOI — not checkedDo foreign institutional investors influence corporate climate change disclosure quality? International evidence
no DOI — not checkedref26
no DOI — not checkedInformation asymmetry on the link between corporate social responsibility and stock price crash risk
no DOI — not checkedref33
no DOI — not checkedref40
no DOI — not checkedThe distinctiveness of agency theory and stewardship theory
no DOI — not checkedref51
no DOI — not checkedAuditor changes: A joint test of theories relating to agency costs and auditor differentiation
no DOI — not checkedIndustry effects of interfirm lawsuits: Evidence from Pennzoil v. Texaco
no DOI — not checkedIAASB Issues Staff Audit Practice Alert onClimate-related Risks
no DOI — not checkedTheory of the Firm: Managerial Behavoir, Agency Costs and Capital Structure
no DOI — not checkedIn Re Silicon Graphics Inc.: shareholder wealth effects resulting from the interpretation of the Private Securities Litigation Reform Act's pleading standard. S. Cal
no DOI — not checkedref80
no DOI — not checkedref81
no DOI — not checkedNeglected no more: Housing markets, mortgage lending, and sea level rise
no DOI — not checkedThe joint effects of economic policy uncertainty and firm characteristics on capital structure: Evidence from US firms
no DOI — not checkedDoes extended auditor disclosure deter managerial badnews hoarding? Evidence from crash risk
no DOI — not checkedThe role of auditors and banks in the tax aggressiveness of private firms
no DOI — not checkedref103
no DOI — not checkedExxon Mobil shareholders demand accounting of climate change policy risks
no DOI — not checkedLitigation and Independent Auditors: The Role of Business Failures and Management Fraud
no DOI — not checkedThe effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
no DOI — not checkedThe shareholder suit: litigation without foundation?
no DOI — not checkedref121
no DOI — not checkedref122
no DOI — not checkedref123
no DOI — not checkedOn the benefits of insurance and disaster risk management integration for improved climate-related natural catastrophe resilience
no DOI — not checkedref132
no DOI — not checkedPerceived auditor quality and the earnings response coefficient
no DOI — not checkedMore shareholder proposals spotlight climate change
no DOI — not checkedAudit quality: A synthesis of theory and empirical evidence
no DOI — not checkedNonfinancial indicators in identifying stock price crash risk
no DOI — not checkedref143
no DOI — not checkedClimate risk and audit fees: An international study
no DOI — not checkedCapital gain overhang and risk-return trade-off: An international study
no DOI — not checkedref148
no DOI — not checkedref149
no DOI — not checkedref150
no DOI — not checkedref151
no DOI — not checkedref152
no DOI — not checkedref153
no DOI — not checkedref154
no DOI — not checkedref155
no DOI — not checkedref156
no DOI — not checkedref157
no DOI — not checkedref158
no DOI — not checkedref159
no DOI — not checkedref160
no DOI — not checkedref161
no DOI — not checkedref162
no DOI — not checkedref163
no DOI — not checkedref164
no DOI — not checkedref165
no DOI — not checkedref166
no DOI — not checkedref167
no DOI — not checkedref168
no DOI — not checkedref169
no DOI — not checkedref170
no DOI — not checkedref171
no DOI — not checkedref172
no DOI — not checkedref173
no DOI — not checkedref174
no DOI — not checkedref175
no DOI — not checkedref176
no DOI — not checkedref177
no DOI — not checkedref178
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-28 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.4709505"><img src="https://citestamp.com/citestamped/10.2139/ssrn.4709505/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.4709505/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.4709505)