References

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• 2011Predicting Material Accounting Misstatements*1,832 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
• 2011A Framework for Understanding and Researching Audit Quality890 cited
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• 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
• 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 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
• 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?