References

• 1998Law and Finance17,902 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 1981Auditor size and audit quality5,862 cited
• 2012Detecting Earnings Management3,821 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
• 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
• 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
• 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
• 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
• 2000Research design issues in earnings management studies998 cited
• 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
• 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited