References

• 2021Econometric Analysis of Panel Data15,089 cited
• 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
• 1981Auditor size and audit quality5,862 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
• 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
• 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
• 2003