References

• 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
• 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
• 2005Enterprise risk management: An empirical analysis of factors associated with the extent of implementation785 cited
• 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
• 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
• 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
• 2009Internal control and management guidance678 cited
• 2003The Determinants of Enterprise Risk Management: Evidence From the Appointment of Chief Risk Officers665 cited
• 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?