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Cited by

• 2004Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?100 cited
• 2012Audit Quality Indicators: Insights from the Academic Literature95 cited
• 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited
• 2014Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts77 cited
• 2008The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud72 cited
• 2007Governance factors affecting internal auditors' ethical decision‐making68 cited
• 2001Refocusing ethics education in accounting: an examination of accounting students’ tendency to use their cognitive moral capability66 cited
• 1998A signal detection theory approach to analyzing the efficiency and effectiveness of auditing to detect management fraud64 cited
• 2020Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud54 cited
• 2001The Directional Effects of Discussion on Auditors' Moral Reasoning53 cited
• 2019Analytical Procedures: Are More Good Ideas Always Better for Audit Quality?50 cited
• 2019Evaluation of financial statements fraud detection research: a multi-disciplinary analysis50 cited