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• 2020Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement35 cited
• 2012Auditor Attestation under SOX Section 404 and Earnings Informativeness30 cited
• 2019Goodwill Valuations Certified by Independent Experts: Bigger and Cleaner Impairments?23 cited
• 2008Management’s Discussion and Analysis: Implications for Audit Practice and Research20 cited
• 2017The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses18 cited
• 2021The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions16 cited
• 2007Recent Developments at the Securities and Exchange Commission: Academic Contributions and Opportunities15 cited
• 2010Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Part I: Perspectives from the Nexus at the SEC14 cited
• 2020Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*13 cited
• 2018Accounting Policy Choice During the Financial Crisis: Evidence From Adoption of the Fair Value Option12 cited
• 2009The Accounting Standards Setting Process in the U.S.: Examination of the SEC–FASB Relationship11 cited
• 2018Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward11 cited