References

• 1985Using daily stock returns6,497 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2008What Matters in Corporate Governance?2,903 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Board meeting frequency and firm performance2,092 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2005Corporate Governance and Accounting Scandals1,568 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
• 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
• 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
• 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
• 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
• 2009