The DOI matches its Crossref record; 27 of the 27 references it cites were found in a registry or an index.
The market for audit services
Overview
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Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Auditor size and audit quality
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90002-1 · Cited by 5,813
The market for corporate control
Jensen, M. C., & Ruback, R. S. (1983) · Journal of Financial Economics · doi:10.1016/0304-405x(83)90004-1 · Cited by 4,141
The 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
The effect of bonus schemes on accounting decisions
Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283
The Pricing of Audit Services: Theory and Evidence
Simunic, D. A. (1980) · Journal of Accounting Research · doi:10.2307/2490397 · Cited by 2,824
Estimating betas from nonsynchronous data
Scholes, M., & Williams, J. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90041-1 · Cited by 2,743
The effects of bonus schemes on accounting decisions
Healy, P. M. (2011) · DSpace@MIT (Massachusetts Institute of Technology) · Cited by 2,579
Information quality and the valuation of new issues
Titman, S., & Trueman, B. (1986) · Journal of Accounting and Economics · doi:10.1016/0165-4101(86)90016-9 · Cited by 1,178
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Auditor Tenure and Audit Reporting Failures
Geiger, M. A., & Raghunandan, K. (2002) · AUDITING: A Journal of Practice & Theory · doi:10.2308/aud.2002.21.1.67 · Cited by 719
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Informationally motivated auditor replacement
Dye, R. A. (1991) · Journal of Accounting and Economics · doi:10.1016/0165-4101(91)90008-c · Cited by 305
Metadata
- Authors
- Johnson, W. B., & Lys, T.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1990-01
- Volume
- 12
- Issue
- 1-3
- Pages
- 281-308
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W1569004996
- Cited by
- 447
- References
- 27
- FWCI
- 15.03
- Type
- journal article
- Language
- en
- Open access
- closed
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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.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: The market for audit services. https://app.cochat.ai/papers/10.1016/0165-4101(90)90051-5
- The paper
- Johnson, W. B., & Lys, T. (1990). The market for audit services. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(90)90051-5
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.
