References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1995Detecting Earnings Management.6,532 cited
• 1985Positive Accounting Theory5,837 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2012Detecting Earnings Management3,821 cited
• 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
• 1994Debt covenant violation and manipulation of accruals2,773 cited
• 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
• 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis