References

• 1985Positive Accounting Theory5,837 cited
• 2006Politically Connected Firms4,073 cited
• 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
• 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
• 2005Institutions, ownership, and finance: the determinants of profit reinvestment among Chinese firms1,023 cited
• 2004Auditor choice and the cost of debt capital for newly public firms997 cited
• 2003Bank discrimination in transition economies: ideology, information, or incentives?825 cited
• 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
• 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
• 2010The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports557 cited
• 2010Financial constraints in China: Firm-level evidence450 cited
• 2011Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures433 cited
• 1998The Value of Auditor Assurance: Evidence from Loan Pricing417 cited
• 2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
• 2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China