References

• 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1999Earnings Management to Exceed Thresholds2,764 cited
• 2002The rewards to meeting or beating earnings expectations1,706 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2005Corporate Governance and Accounting Scandals1,568 cited
• 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
• 2009Big 4 Office Size and Audit Quality1,276 cited
• 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
• 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
• 2002