References

• 2008The Cost to Firms of Cooking the Books1,315 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
• 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
• 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
• 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
• 2011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*652 cited
• 2010Why do CFOs Become Involved in Material Accounting Manipulations?646 cited
• 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
• 2006A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements555 cited
• 2005The Financial Expertise of CFOs and Accounting Restatements404 cited
• 2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
• 2010Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions366 cited
• 2008Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*