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American Institute of Certified Public Accountants
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  • 2006The business risk audit: Origins, obstacles and opportunities307 cited
  • 1989Determinants of tender offer post‐acquisition financial performance305 cited
  • 2006Licensing Occupations: Ensuring Quality or Restricting Competition?304 cited
  • 1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
  • 2007Beyond the boring grey: The construction of the colourful accountant274 cited
  • 2000Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995197 cited
  • 1990An Accounting Historiography: Subject Matter and Methodology171 cited
  • 2005Auditor Negotiations: An Examination of the Efficacy of Intervention Methods165 cited
  • 2005The failure of accounting research to improve accounting practice: a problem of theory and lack of communication158 cited
  • 2010Changes over Time in the Revenue-Expense Relation: Accounting or Economics?135 cited
  • 2007An Examination of the Comprehensiveness of Corporate Internet Reporting Provided by London-Listed Companies122 cited
  • 1978Statement of Accounting Theory and Theory Acceptance112 cited
  • 2011Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*110 cited

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  • 2008Belief-Function Formulas for Audit Risk109 cited
  • 2010Can Identifying and Investigating Fraud Risks Increase Auditors’ Liability?106 cited
  • 2008Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes–Oxley Act105 cited