References

• 1981Auditor size and audit quality5,862 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
• 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
• 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
• 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
• 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
• 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
• 2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
• 2002Detecting false financial statements using published data: some evidence from Greece372 cited
• 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited
• 2007The Value Relevance of Accounting Income Reported by DAX‐30 German Companies164 cited
• 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries