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Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.
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(1987)Electronic meeting systems (1991)The emerging conceptualization of groups as information processors. (1997)Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk? (2009)Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field (2010)Crime and Punishment: An Economic Approach (1968)Economic Action and Social Structure: The Problem of Embeddedness (1985)External Control of Organizations: Resource Dependence Perspective (2011)Challenges to the fraud triangle: Questions on its usefulness (2015)Tax havens and disclosure aggregation (2017)Financial fraud, scandals, and regulation: A conceptual framework and literature review (2018)Conditional logit analysis of qualitative choice behavior (1972)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Ownership Around the World (1999)Fraud detection using fraud triangle risk factors (2016)The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach (2017)Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (2018)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Accounting disclosures, accounting quality and conditional and unconditional conservatism (2011)Bankruptcy prediction in firms with statistical and intelligent techniques and a comparison of evolutionary computation approaches (2011)The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2011)The Theory of Economic Regulation (1971)The Effect of Audit Quality on Earnings Management* (1998)Auditing research: a review across the disciplinary divide (2008)The effect of PCAOB inspections on Big 4 audit quality (2011)When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)Availability: A heuristic for judging frequency and probability (1973)Judgment under Uncertainty: Heuristics and Biases (1974)The System of Professions (1988)Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019)Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners (2019)The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology* (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Audit committee ownership and audit report lag: evidence from Australia (2020)Board characteristics, auditing characteristics and audit report lag in African Central Banks (2021)The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption (2021)Rational Expectations and the Theory of Price Movements (1961)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Assessing financial reporting quality of family firms: The auditors׳ perspective (2015)Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality? (2015)Financial Statement Footnote Readability and Corporate Audit Outcomes (2018)Asset pricing and the bid-ask spread (1986)The Econometrics of Financial Markets (1997)Corporate Securities Fraud: Insights from a New Empirical Framework (2011)The composition of top management with general counsel and voluntary information disclosure (2012)The Econometrics of Financial Markets (2012)Tournament incentives and corporate fraud (2015)Categorization and Representation of Physics Problems by Experts and Novices* (1981)The need for cognition. (1982)Mental Models (1983)Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2012)Group judgment and decision making in auditing: Past and future research (2015)When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? (2017)
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  • 2018PCAOB Inspections: Public Accounting Firms on “Trial”226 cited
  • 2002Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques225 cited
  • 2007Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99217 cited
  • 2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting217 cited
  • 2018Determinants of audit report lag: A meta‐analysis204 cited
  • 2000Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995197 cited
  • 2013Fraud in accounting, organizations and society: Extending the boundaries of research195 cited
  • 2005The credibility of self-regulation: Evidence from the accounting profession's peer review program193 cited
  • 2011A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks191 cited
  • 2013Accounting misstatements following lawsuits against auditors172 cited
  • 2005An exploratory study of auditors’ responsibility for fraud detection in Barbados155 cited
  • 2012Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?133 cited
  • 2004THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD

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132 cited
  • 2013Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions129 cited
  • 2011The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments126 cited
  • 2005Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China115 cited