References

• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 2014A review of archival auditing research3,184 cited
• 2005The market pricing of accruals quality3,101 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
• 2008Accounting Quality and Debt Contracting1,296 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
• 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
• 1998The Choice of Stock Ownership Structure: Agency Costs, Monitoring, and the Decision to Go Public900 cited
• 2009The Audit Committee Oversight Process*832 cited
• 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
• 2009Internal Audit Quality and Earnings Management634 cited
• 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*