References

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• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
• 2011Predicting Material Accounting Misstatements*1,832 cited
• 2001Empirical research on accounting choice1,764 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
• 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
• 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
• 1997Earnings disclosures and stockholder lawsuits927 cited
• 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
• 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited