References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1981Auditor size and audit quality5,862 cited
• 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
• 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
• 2009Big 4 Office Size and Audit Quality1,276 cited
• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
• 2009Internal Audit Quality and Earnings Management634 cited
• 2008Understanding the relationship between founder–CEOs and firm performance615 cited
• 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
• 2001Additional Evidence on Audit Report Lag501 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 1994Agency Theory and the Internal Audit360 cited
• 2012Office Size of Big 4 Auditors and Client Restatements358 cited
• 2015