References

• 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
• 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2008Analyst coverage and earnings management1,826 cited
• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
• 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 1994Shareholder Litigation and Corporate Disclosures1,351 cited
• 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality