References

• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 2009The Audit Committee Oversight Process*832 cited
• 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
• 2000Auditor resignations: clientele effects and legal liability592 cited
• 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
• 2011Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures433 cited
• 2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
• 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
• 2010Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions366 cited
• 2011Internal Control Disclosures, Monitoring, and the Cost of Debt304 cited
• 2013Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4302 cited
• 2016Do PCAOB Inspections Improve the Quality of Internal Control Audits?287 cited
• 2011Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies207 cited
• 2013Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships