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Cited by

• 2008Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments96 cited
• 2010The effect of SFAS 142 on the ability of goodwill to predict future cash flows89 cited
• 2016Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research70 cited
• 2011Accounting Choice and the Fair Value Option65 cited
• 2007Fair value accounting and the present value fallacy: The need for an alternative conceptual framework63 cited
• 2014Asleep at the Wheel (Again)? Bank Audits During the Lead‐Up to the Financial Crisis62 cited
• 2006The FASB and Accounting for Economic Reality61 cited
• 2016Conditionally conservative fair value measurements60 cited
• 2014Changes in the measurement of fair value: Implications for accounting earnings42 cited
• 2009Understanding the changes in accounting thought41 cited
• 2015Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis32 cited
• 2018CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption27 cited
• 2010Is Negative Goodwill Valued by Investors?27 cited
• 2013The Effect of Noisy Fair Value Measures on Bank Capital Adequacy Ratios