References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
• 1981Auditor size and audit quality5,862 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
• 2009On the use of instrumental variables in accounting research2,416 cited
• 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
• 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
• 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
• 1984Auditing, Consulting, and Auditor Independence940 cited
• 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
• 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited