References

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• 2000Investor protection and corporate governance6,847 cited
• 1985Positive Accounting Theory5,837 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1999What Do Industry-Specialist Auditors Know?496 cited
• 2008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia494 cited
• 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
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• 2007The Sarbanes-Oxley Act187 cited
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• 1929