References

• 1981Auditor size and audit quality5,862 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
• 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
• 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
• 2003Earnings Quality604 cited
• 2007Accounting conservatism and corporate governance601 cited
• 2009How does internal control regulation affect financial reporting?448 cited
• 2006The effect of audit committee performance on earnings quality425 cited
• 2004The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK410 cited
• 1996Enhancing Audit Committee Effectiveness374 cited
• 2008Audit committees and earnings quality354 cited
• 2017Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?300 cited
• 2006Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management280 cited
• 2003Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis