References

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• 2014A review of archival auditing research3,184 cited
• 1994Shareholder Litigation and Corporate Disclosures1,351 cited
• 2004What do we know about audit quality?1,281 cited
• 2008Financial Accounting Standards Board (FASB)1,095 cited
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• 2015Evidence on Contagion in Earnings Management253 cited
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• 2009The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions218 cited
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• 2009The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management170 cited
• 2005International Financial Reporting Standards (IFRS)142 cited