References

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• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
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• 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
• 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
• 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
• 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
• 2005Earnings management under German GAAP versus IFRS672 cited
• 2014The “greatest” carry trade ever? Understanding eurozone bank risks518 cited
• 2012This Time Is the Same: Using Bank Performance in 1998 to Explain Bank Performance during the Recent Financial Crisis495 cited
• 2003Consequences of Bank Distress During the Great Depression