Reference health
The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
25/25 checkable references clean · checked 2026-07-25
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.
41 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 25 checked references that resolve
resolves10.2308/accr.00000036
Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
resolves10.2308/ajpt-10190
Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency
resolves10.2308/accr.2007.82.3.621
An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
resolves10.2308/aud.2010.29.2.83
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
resolves10.1506/RCBG-RWXT-QAVF-JDDW
The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*
resolves10.1111/j.1475-679X.2010.00380.x
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
resolves10.2308/aud.2009.28.2.93
Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms
resolves10.2308/aud.2000.19.1.1
Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
resolves10.1111/j.1475-679X.2011.00400.x
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
resolves10.2308/accr.2009.84.2.531
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
resolves10.1506/WBF9-Y69X-L4DX-JMV1
The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*
The 41 references without a DOI — listed, not checked
no DOI — not checkedAdvisory Committee on the Auditing Profession (ACAP). 2008. Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury. Available at: http://www.treas.gov/offices/domestic-finance/acap/docs/final-report.pdf
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006a. Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work). Statement on Auditing Standards No. 104 (SAS 104). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006b. Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards. Statement on Auditing Standards No. 105 (SAS 105). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006c. Audit Evidence. Statement on Auditing Standards No. 106 (SAS 106). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006d. Audit Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No. 107 (SAS 107). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006e. Planning and Supervision. Statement on Auditing Standards No. 108 (SAS 108). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006f. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements. Statement on Auditing Standards No. 109 (SAS 109). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006g. Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. Statement on Auditing Standards No. 110 (SAS 110). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedAmerican Institute of Certified Public Accountants (AICPA). 2006h. Amendment to Statement on Auditing Standards No. 39: Audit Sampling. Statement on Auditing Standards No. 111 (SAS 111). Available at: http://www.aicpa.org/Research/Standards/AuditAttest/Pages/SAS.aspx#SAS100
no DOI — not checkedBell, T.,
F. Marrs,
I. Solomon, and H. Thomas.
1997. Auditing Organizations through a Strategic-Systems Lens. New York, NY: KPMG Peat Marwick LLP.
no DOI — not checkedPredicting audit qualifications with financial and market variables
no DOI — not checkedGeneral Accounting Office (GAO). 2003. Public Accounting Firms: Mandated Study on Consolidation and Competition. Available at: http://www.gao.gov/new.items/d03864.pdf
no DOI — not checkedGeneral Accounting Office (GAO). 2006. Sarbanes-Oxley Act: Consideration of Key Principles Needed in Addressing Implementation for Smaller Public Companies. Available at: http://www.gao.gov/products/GAO-06-361
no DOI — not checkedGeneral Accounting Office (GAO). 2008. Audit of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action. Available at: http://www.gao.gov/new.items/d08163.pdf
no DOI — not checkedHo, J. L. Y., and J. Wang.
2006. Examination of Audit Fee Premiums and Auditor Switching Pre and Post the Demise of Arthur Andersen and Sarbanes-Oxley Act of 2002. Working paper, University of California, Irvine and Norwegian School of Economics and Business Administration.
no DOI — not checkedLitigation risk and auditor resignations
no DOI — not checkedLutolf, C.
2008. Treasury Audit Advisory Committee Release Draft Report. Available at: http://www.nysscpa.org/ezine/ETPArticles/CL4308a.htm
no DOI — not checkedNunnally, J. C., and I. H. Bernstein.
1994. Psychometric Theory. 3rd edition. New York, NY: McGraw-Hill, Inc.
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_2.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2006. An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements and Related Other Proposals. Available at: http://pcaobus.org/Rules/Documents/2006-12-19_Release_No._2006-007.pdf
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2007a. An Audit of Internal Control Over Reporting That Is Integrated with Audit of Financial Statements and Related Independence Rule and Conforming Amendments. Auditing Standard No. 5. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2007b. Docket 021: An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Available at: http://pcaobus.org/Rules/Rulemaking/Pages/Docket021.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010a. Audit Risk. Auditing Standard No. 8. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_8.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010b. Audit Planning. Auditing Standard No. 9. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010c. Supervision of the Audit Engagement. Auditing Standard No. 10. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_10.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010d. Consideration of Materiality in Planning and Performing an Audit. Auditing Standard No. 11. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_11.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010e. Identifying and Assessing Risks of Material Misstatement. Auditing Standard No. 12. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010f. The Auditor's Responses to the Risk of Material Misstatement. Auditing Standard No. 13. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_13.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010g. Evaluating Audit Results. Auditing Standard No. 14. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_14.aspx
no DOI — not checkedPublic Company Accounting Oversight Board (PCAOB). 2010h. Audit Evidence. Auditing Standard No. 15. Available at: http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_15.aspx
no DOI — not checkedAuditing your auditor
no DOI — not checkedSchneider, C.
2005. Concern for KPMG Extends to E.U. Available at: http://www.cfo.com/article.cfm/4170399?f=home_breakingnews
no DOI — not checked(reference deposited without a DOI or citation text)
no DOI — not checkedSecurities and Exchange Commission (SEC). 2003. Final Rule: Management's Report on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. Release No. 33-8283. Available at: http://www.sec.gov/rules/final/33-8238.htm
no DOI — not checkedSecurities and Exchange Commission (SEC). 2007. Public Company Accounting Oversight Board: Order Approving Proposed Auditing Standard No. 5: An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements, a Related Independence Rule, and Conforming Amendments. Release No. 34–56152. Available at: http://sec.gov/rules/pcaob/2007/34-56152.pdf
no DOI — not checkedSecurities and Exchange Commission (SEC). 2010. Final Rule: Internal Control over Financial Reporting in Exchange Act Periodic Reports of non-Accelerated Filers. Release No. 33–9142. Available at: http://www.sec.gov/rules/final/2010/33-9142.pdf
no DOI — not checkedUsing financial and market information to identify pre-engagement factors associated with lawsuits against public accountants
no DOI — not checkedStrahler, S. R.
2010. Big 4 Accounting Firms Hunt Smaller Clients in Post-Recession Fallout. Available at: http://www.chicagobusiness.com/article/20100227/ISSUE01/100033076/big-four-accounting-firms-hunt-smaller-clients-in-post-recession-fallout
no DOI — not checked.
no DOI — not checkedThe Sarbanes-Oxley Act of 2002
no DOI — not checkedWeiss, T.
2008. Recession-Proof Jobs. Available at: http://www.forbes.com/2008/07/18/recession-proff-jobs-lead-careers-cx_tw_0718recessionproof.html
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