References

• 2000Investor protection and corporate governance6,847 cited
• 1981Auditor size and audit quality5,862 cited
• 2000The separation of ownership and control in East Asian Corporations5,753 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1987Institutional Theories Of Organization2,720 cited
• 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2003The World Price of Earnings Opacity