References

• 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
• 2014A review of archival auditing research3,184 cited
• 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
• 2013Mandatory IFRS reporting and changes in enforcement816 cited
• 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
• 2015Understanding Audit Quality: Insights from Audit Professionals and Investors417 cited
• 2013A new measure of accounting quality381 cited
• 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited
• 2014The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters329 cited
• 2018The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure290 cited
• 2017Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters274 cited
• 1999MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts*265 cited
• 2015SEC Comment Letters and Insider Sales228 cited
• 2017SEC comment letters and firm disclosure219 cited