The DOI matches its Crossref record; 11 of the 11 references it cites were found in a registry or an index.
Informationally motivated auditor replacement
Overview
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
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Self-check
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Citations
Cites
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Auditor independence, ‘low balling’, and disclosure regulation
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90009-4 · Cited by 1,695
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
Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements
Chambers, A. E., & Penman, S. H. (1984) · Journal of Accounting Research · doi:10.2307/2490700 · Cited by 698
Johnson, W. B., & Lys, T. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90051-5 · Cited by 447
Audit Pricing and Independence.
Magee, R. P., & Tseng, M. (1990) · The Accounting Review · doi:10.2308/tar-9603263530 · Cited by 298
Determinants of Fee Cutting on Initial Audit Engagements
Ettredge, M., & Greenberg, R. (1990) · Journal of Accounting Research · doi:10.2307/2491224 · Cited by 254
On Auditors and the Courts in an Adverse Selection Setting
Melumad, N. D., & Thoman, L. (1990) · Journal of Accounting Research · doi:10.2307/2491218 · Cited by 119
Strategic Considerations in Auditing.
Fellingham, J. C., & Newman, D. P. (1985) · The Accounting Review · doi:10.2308/tar-4491649 · Cited by 107
Auditor Liability and Information Disclosure
Kothari, S. P., Lys, T. Z., Smith, C. W., & Watts, R. L. (1988) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x1988003004001 · Cited by 107
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
Do companies successfully engage in opinion-shopping? Evidence from the UK
Lennox, C. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00025-2 · Cited by 424
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2013) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50324 · Cited by 359
Metadata
- Authors
- Dye, R. A.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1991-12
- Volume
- 14
- Issue
- 4
- Pages
- 347-374
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2121274846
- Cited by
- 305
- References
- 11
- FWCI
- 8.95
- 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.
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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: Informationally motivated auditor replacement. https://app.cochat.ai/papers/10.1016/0165-4101(91)90008-c
- The paper
- Dye, R. A. (1991). Informationally motivated auditor replacement. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(91)90008-c
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.
