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• 2013Financial reporting and firm valuation: relevance lost or relevance regained?96 cited
• 2010Accounting for varieties of capitalism: The case against a single set of global accounting standards93 cited
• 2013A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation91 cited
• 2017Do the FASB's Standards Add Shareholder Value?84 cited
• 2008The role of a crisis in reshaping the role of accounting78 cited
• 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
• 2010Issues affecting the development of an international accounting standard on financial instruments64 cited
• 2008A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP55 cited
• 2011The academic community’s participation in global accounting standard-setting44 cited
• 2011The financing of the IASB: An analysis of donor diversity42 cited
• 2013The International Politics of IFRS Harmonization39 cited
• 2011Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle37 cited
• 201921st century scandals: towards a risk approach to financial reporting scandals