References

• 2005Performance matched discretionary accrual measures6,963 cited
• 2011Predicting Material Accounting Misstatements*1,832 cited
• 1991Executive incentives and the horizon problem1,554 cited
• 2008The Cost to Firms of Cooking the Books1,315 cited
• 1999The Detection of Earnings Manipulation1,299 cited
• 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
• 2008Internal Control Weaknesses and Information Uncertainty466 cited
• 2011Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures433 cited
• 2008Economic Catastrophe Bonds416 cited
• 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
• 2010Corporate Fraud and Business Conditions: Evidence from IPOs356 cited
• 2011Internal Control Disclosures, Monitoring, and the Cost of Debt304 cited
• 2011Audit firm industry specialization and the audit report lag289 cited
• 2014Internal Control Weaknesses and Financial Reporting Fraud238 cited
• 2020Internal controls, risk management, and cash holdings233 cited