References

• 1998Law and Finance17,902 cited
• 1997Legal Determinants of External Finance9,776 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 1984Auditing, Consulting, and Auditor Independence940 cited
• 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
• 1964The philosophy of auditing.665 cited
• 2001Ownership and Control of German Corporations568 cited
• 2002Shredded Reputation: The Cost of Audit Failure514 cited
• 2007Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization503 cited
• 2012Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags334 cited
• 1998Comparative corporate governance : the state of the art and emerging research313 cited
• 2010Auditor Independence in a Private Firm and Low Litigation Risk Setting287 cited
• 2004Nonaudit Services and Earnings Management: UK Evidence*212 cited
• 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
• 1985Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure.