Reference health

Marital bliss? Private Equity and the Attest Industry

https://doi.org/10.2139/ssrn.5266204
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35/35 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.

30 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 35 checked references that resolve
resolves10.1287/mnsc.2019.3301
The Economic Consequences of Audit Firms’ Quality Control System Deficiencies
resolves10.1016/j.jacceco.2020.101380
The distraction effect of non-audit services on audit quality
resolves10.1093/rfs/hhw037
The Operational Consequences of Private Equity Buyouts: Evidence from the Restaurant Industry
resolves10.1287/mnsc.2015.2404
Private Equity and Industry Performance
resolves10.2308/accr-52003
A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality
resolves10.2308/TAR-2023-0165
Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors?
resolves10.1136/bmj-2023-075244
Evaluating trends in private equity ownership and impacts on health outcomes, costs, and quality: systematic review
resolves10.2308/TAR-2023-0474
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities
resolves10.2308/TAR-2018-0109
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships
resolves10.1016/j.cpa.2020.102228
How auditors legitimize commercialism: A micro-discursive analysis
resolves10.1016/j.aos.2020.101157
The revival of large consulting practices at the Big 4 and audit quality
resolves10.1016/j.cpa.2022.102479
How the Big Four maintain and defend logic equilibrium at concurrent performances
resolves10.1093/rfs/hhz129
When Investor Incentives and Consumer Interests Diverge: Private Equity in Higher Education
resolves10.1016/j.cpa.2015.05.005
Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent
resolves10.1111/jofi.13134
Barbarians at the Store? Private Equity, Products, and Consumers
resolves10.2307/256288
"P<sup>2</sup>-FORM" STRATEGIC MANAGEMENT: CORPORATE PRACTICES IN PROFESSIONAL PARTNERSHIPS.
resolves10.1177/0170840603024006005
The Professional Partnership: Relic or Exemplary Form of Governance?
resolves10.1177/0170840606067992
Ownership and Performance of Professional Service Firms
resolves10.1093/rfs/hhad082
Owner Incentives and Performance in Healthcare: Private Equity Investment in Nursing Homes
resolves10.2308/accr-52438
Determinants of Audit Engagement Profitability
resolves10.2308/accr-52106
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
resolves10.2308/bria-51648
Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example
resolves10.1093/rfs/hhad055
What Private Equity Does Differently: Evidence from Life Insurance
resolves10.1111/ijau.12265
Who stands for audit? A commentary on the ‘Brydon report’
resolves10.2308/accr-51703
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
resolves10.1111/1475-679X.12333
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
resolves10.1177/1476127020980969
Challenges and practices of interviewing business elites
resolves10.1111/joms.12006
Re‐Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting
resolves10.4135/9781036208417
Qualitative Research in Business & Management
resolves10.2308/ajpt-10423
Qualitative Research in Auditing: A Methodological Roadmap
resolves10.1177/1056492617739155
Epistemic Attitudes and Source Critique in Qualitative Research
resolves10.1177/0950017013510762
An exploration of the professional habitus in the Big 4 accounting firms
resolves10.2308/ajpt-50675
Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors
resolves10.1111/1911-3846.13077
Redefining the partnership: A study on non‐equity partners
resolves10.1111/1911-3846.12107
Learning the “Craft” of Auditing: A Dynamic View of Auditors' On‐the‐Job Learning
The 30 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedfirms American Institute of Certified Public Accountants (AICPA). 2025a. AICPA to seek feedback on options to update independence rules governing private equity investments in accounting firms
no DOI — not checkedref3
no DOI — not checkedref9
no DOI — not checkedref12
no DOI — not checkedAudit Quality in a Changing World: Why the PCAOB Must Be a Marketplace of Ideas
no DOI — not checkedPrivate equity and the corporatization of health care
no DOI — not checkedAudit-firm profitability: Determinants and implications for audit outcomes
no DOI — not checkedThe audit quality effects of small audit firm mergers in the United States
no DOI — not checkedref17
no DOI — not checkedAn exploration of offshoring in audit practice and the potential consequences of associated work "redesign
no DOI — not checkedref26
no DOI — not checkedUS Accounting industry divided over taking private equity cash: Marcum, BDO and Grand Thornton are among those exploring deals as new capital fuels M&A
no DOI — not checkedref29
no DOI — not checkedref30
no DOI — not checkedOn the role of the organization in auditors' client-acceptance decisions
no DOI — not checkedaccounting-firm-alternative-practice-structure-key-considerations Independence Standards Board (ISB)
no DOI — not checkedPrivate equity eyes accounting firms large and small
no DOI — not checkedref41
no DOI — not checkedref48
no DOI — not checkedPrivate equity's ties to companies' auditors have never been closer. That worries some regulators
no DOI — not checkedDoctors warn accountants of private equity drain on quality: You could be next
no DOI — not checkedDo accounting firms change strategy through office managing partner appointments?
no DOI — not checkedFostering a Healthy
no DOI — not checkedGetting Picked for PE
no DOI — not checkedWhat private equity means for accounting firms: Thought leaders explore pros and cons
no DOI — not checkedThe hand of private equity in accounting firms
no DOI — not checkedref58
no DOI — not checkedref60
no DOI — not checkedref65
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.

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