References

• 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
• 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
• 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
• 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
• 2006The Sarbanes–Oxley Act and firms’ going-private decisions564 cited
• 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
• 2007The effect of the Sarbanes-Oxley act on non-US companies cross-listed in the US257 cited
• 2005Recent Changes in the Association between Bankruptcies and Prior Audit Opinions216 cited
• 2005Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations200 cited
• 2008Corporate governance reforms in China and India: Challenges and opportunities184 cited
• 2003The Impact of Corporate Governance on Investment Returns in Developed and Developing Countries126 cited
• 2008Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings