References

• 2014A review of archival auditing research3,184 cited
• 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2004What do we know about audit quality?1,281 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
• 2011A Framework for Understanding and Researching Audit Quality890 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
• 2012Audit Quality: Insights from the Academic Literature788 cited
• 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
• 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
• 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies673 cited
• 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
• 2009Internal Audit Quality and Earnings Management634 cited
• 2002Governance with poor investor protection: evidence from top executive turnover in Italy537 cited