References

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• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 2008Propping through related party transactions880 cited
• 2010The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness351 cited
• 2009Tunneling as an incentive for earnings management during the IPO process in China332 cited
• 2018The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study323 cited
• 2018What matters in disclosures of key audit matters: Evidence from Europe199 cited
• 2017Are Related Party Transactions Red Flags?172 cited
• 2008Buy high, sell low: How listed firms price asset transfers in related party transactions162 cited
• 2007Auditing Related Party Transactions: A Literature Overview and Research Synthesis131 cited
• 2021Internal corporate governance and stock price crash risk: evidence from Vietnam114 cited
• 2022Audit committee characteristics and tax avoidance: Evidence from an emerging economy109 cited
• 2020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality104 cited
• 2021Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations