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• 2009Quality of financial reporting: measuring qualitative characteristics320 cited
• 2013Effect of Financial Reporting Quality on Sustainability Information Disclosure303 cited
• 2019A study of the determinants of environmental disclosure quality: evidence from French listed companies293 cited
• 2016Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia203 cited
• 2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research190 cited
• 2020Does Corporate Governance Affect the Quality of Integrated Reporting?135 cited
• 2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited
• 2020Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?129 cited
• 2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes106 cited
• 2019Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?104 cited
• 2007Do core and non-core cash flows from operations persist differentially in predicting future cash flows?92 cited
• 2014Consequences of financial reporting quality on corporate performance: Evidence at the international level91 cited