References

• 1995Detecting Earnings Management.6,532 cited
• 1997Industry costs of equity5,793 cited
• 2006What Works in Securities Laws?2,787 cited
• 2011Predicting Material Accounting Misstatements*1,832 cited
• 2001Performance Matched Discretionary Accrual Measures1,420 cited
• 2008The Cost to Firms of Cooking the Books1,315 cited
• 2003Determinants of market reactions to restatement announcements1,259 cited
• 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
• 2008The consequences to managers for financial misrepresentation795 cited
• 2011Do the SEC's enforcement preferences affect corporate misconduct?742 cited
• 2014Political connections and SEC enforcement694 cited
• 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
• 2011The information content of annual earnings announcements and mandatory adoption of IFRS681 cited
• 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
• 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital