References

• 1983Separation of Ownership and Control19,446 cited
• 1980Agency Problems and the Theory of the Firm10,540 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1981Auditor size and audit quality5,862 cited
• 2003Earnings Management through Real Activities Manipulation5,422 cited
• 2002Audit committee, board of director characteristics, and earnings management4,633 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
• 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
• 1990Outside directors, board independence, and shareholder wealth1,930 cited
• 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
• 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
• 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited