The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Auditor size and audit quality
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Coase, R. H. (1937) · Economica · doi:10.1111/j.1468-0335.1937.tb00002.x · Cited by 23,972
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
Akerlof, G. A. (1970) · The Quarterly Journal of Economics · doi:10.2307/1879431 · Cited by 23,016
Free competition and the optimal amount of fraud
Darby, M. R., & Karni, E. (1973) · The Journal of Law and Economics · doi:10.1086/466756 · Cited by 3,947 · cited 2×
“26For discussion of the brand name mechanism in general, see Barzel (1977, 1980), Darby and Karni (1973), Klein, Crawford, and Alchian (1978), and Klein and Leffler (1981).”
BackgroundThe Role of Market Forces in Assuring Contractual Performance
Klein, B., & Leffler, K. B. (1981) · Journal of Political Economy · doi:10.1086/260996 · Cited by 3,653
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Cited by
Earnings quality in UK private firms: comparative loss recognition timeliness
Ball, R., & Shivakumar, L. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.04.001 · Cited by 2,372
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.71 · Cited by 1,648
Audit Fees and Auditor Size: Further Evidence
Palmrose, Z.-V. (1986) · Journal of Accounting Research · doi:10.2307/2490806 · Cited by 991
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
MINNIS, M. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2011.00411.x · Cited by 616
Audit Quality and the Pricing of Discretionary Accruals
Krishnan, G. V. (2003) · AUDITING: A Journal of Practice & Theory · doi:10.2308/aud.2003.22.1.109 · Cited by 452
Metadata
- Authors
- DeAngelo, L. E.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1981-12
- Volume
- 3
- Issue
- 3
- Pages
- 183-199
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W1990317644
- Cited by
- 5,813
- References
- 5
- FWCI
- 29.11
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Auditor size and audit quality. https://app.cochat.ai/papers/10.1016/0165-4101(81)90002-1
- The paper
- DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(81)90002-1
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
