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Cited by

• 2004How Are Earnings Managed? An Examination of Specific Accruals*309 cited
• 2007Executive pay and shareholder litigation266 cited
• 2005Debating the Impact of Accrual Accounting and Reporting in the Public Sector262 cited
• 2013How far can we trust earnings numbers? What research tells us about earnings management225 cited
• 2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain220 cited
• 2018FINANCIAL FRAUD: A LITERATURE REVIEW168 cited
• 2010Disclosure Measurement in the Empirical Accounting Literature - A Review Article.148 cited
• 2005Conservative Accounting Choices114 cited
• 2005The Cost to Firms of Cooking the Books109 cited
• 2016The effects of ethical pressure and power distance orientation on unethical pro‐organizational behavior: the case of earnings management97 cited
• 2011DOES IFRS INFLUENCE EARNINGS MANAGEMENT? EVIDENCE FROM INDIA83 cited
• 2018The influence of creative accounting on the credibility of accounting reports80 cited
• 2019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure77 cited
• 2004Executive Pay, Earnings Manipulation and Shareholder Litigation