References

• 1983Separation of Ownership and Control19,446 cited
• 2007The Social Responsibility of Business Is to Increase Its Profits11,534 cited
• 2005The economic implications of corporate financial reporting6,337 cited
• 1981Auditor size and audit quality5,862 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 1985The effect of bonus schemes on accounting decisions3,311 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2011The effects of bonus schemes on accounting decisions2,579 cited
• 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
• 2001Empirical research on accounting choice1,764 cited
• 2002The rewards to meeting or beating earnings expectations