References

• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2014A review of archival auditing research3,184 cited
• 2005The market pricing of accruals quality3,101 cited
• 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
• 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
• 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
• 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
• 2009Big 4 Office Size and Audit Quality1,276 cited
• 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
• 2008Financial Accounting Standards Board (FASB)1,095 cited
• 2012Managerial Ability and Earnings Quality1,081 cited
• 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
• 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
• 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
• 1993Auditing Standards, Legal Liability, and Auditor Wealth