References

• 1981Auditor size and audit quality5,862 cited
• 1985Positive Accounting Theory5,837 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
• 2001Empirical research on accounting choice1,764 cited
• 1995Stakeholders' implicit claims and accounting method choice557 cited
• 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
• 1993Asset specificity, firm heterogeneity and capital structure474 cited
• 1993Costs of technical violation of accounting-based debt covenants443 cited
• 1993The investment opportunity set and accounting procedure choice442 cited
• 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
• 1990Accounting-based constraints in public and private debt agreements415 cited
• 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
• 1990Accounting method choice328 cited