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• 2010Is E-Government Promoting Convergence Towards More Accountable Local Governments?180 cited
• 1996Environmental disclosures in annual reports: An international perspective152 cited
• 2001Managing earnings surprises in the US versus 12 other countries124 cited
• 2007Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst122 cited
• 2003Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium99 cited
• 2000Income Smoothing and Discretionary R&D Expenditures of Japanese Firms73 cited
• 2018The macroeconomic determinants of the adoption of IFRS for SMEs69 cited
• 2007The timeliness of accounting disclosures in international security markets67 cited
• 2002Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium66 cited
• 2016Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?65 cited
• 2011The Development of Accounting and Reporting in Ghana64 cited
• 2010Issues affecting the development of an international accounting standard on financial instruments64 cited
• 2006The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers