References

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• 2014A review of archival auditing research3,184 cited
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• 2004Audit Committee Characteristics and Restatements1,666 cited
• 2005Corporate Governance and Accounting Scandals1,568 cited
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• 2010When are outside directors effective?☆1,053 cited
• 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
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• 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings