References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1981Auditor size and audit quality5,862 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2004Costs of Equity and Earnings Attributes2,387 cited
• 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
• 1995Auditor brand name reputations and industry specializations1,482 cited
• 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
• 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
• 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
• 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
• 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*