References

• 1981Auditor size and audit quality5,862 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
• 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
• 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
• 1992The Impact of Accountability on Judgment and Choice: Toward A Social Contingency Model925 cited
• 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
• 2002Auditor Tenure and Audit Reporting Failures723 cited
• 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
• 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
• 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
• 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
• 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited