References

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• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
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• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2001Empirical research on accounting choice1,764 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2005Corporate Governance and Accounting Scandals1,568 cited
• 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
• 2006The Press as a Watchdog for Accounting Fraud1,049 cited
• 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
• 2005Agency Costs of Overvalued Equity1,003 cited
• 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
• 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*