References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1978Specification Tests in Econometrics18,788 cited
• 1998Law and Finance17,902 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1981Auditor size and audit quality5,862 cited
• 2003Earnings management and investor protection: an international comparison5,395 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2002Investor Protection and Corporate Valuation4,055 cited
• 2012Detecting Earnings Management3,821 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
• 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
• 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
• 1995