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The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality

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References

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2002Audit committee, board of director characteristics, and earnings management4,633 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
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2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited

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2006

Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

825 cited

2007Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules762 cited

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