References

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• 2005Performance matched discretionary accrual measures6,963 cited
• 1995Detecting Earnings Management.6,532 cited
• 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 2007Upper Echelons Theory: An Update4,955 cited
• 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
• 2010The financial reporting environment: Review of the recent literature2,622 cited
• 1995The information content of losses2,315 cited
• 2007It's All about Me: Narcissistic Chief Executive Officers and Their Effects on Company Strategy and Performance2,070 cited
• 2009Does religion matter in corporate decision making in America?1,534 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2011Female Directors and Earnings Quality*1,317 cited
• 2008The Cost to Firms of Cooking the Books1,315 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality