Citation Impact
Citing Papers
The Influence of Institutional Investors on Myopic R&D Investment Behavior
1998 Standout
Selection Bias and Econometric Remedies in Accounting and Finance Research
2011
Rules Rather Than Discretion in Audit Standards: Going-Concenr Opinions in Belgium
2009
Predicting the impacts of epidemic outbreaks on global supply chains: A simulation-based analysis on the coronavirus outbreak (COVID-19/SARS-CoV-2) case
2020 Standout
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
2009
Performance matched discretionary accrual measures
2005 Standout
The Role of Auditor Choice in Debt Pricing in Private Firms*
2007
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
2003
Long-Term Trends in Audit Fees
2001
Is the Market Surprised by Poor Earnings Realizations Following Seasoned Equity Offerings?
2001
Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?*
2010
Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
2005
The Effect of Audit Quality on Earnings Management*
1998 Standout
Audit committee, board of director characteristics, and earnings management
2002 Standout
Audit Committees and Quarterly Earnings Management
2005
Contextualizing Performances of Family Firms
2011 Standout
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
2012
Selection Models in Accounting Research
2008
Taxable Income, Future Earnings, and Equity Values
2004
Does Auditor Industry Specialization Improve Audit Quality?
2013
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)
2021 Standout
Auditor Industry Specialist Research Design
2004
Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements
2006
Earnings management under price regulation: Empirical evidence from the Spanish electricity industry
2005
Does corporate social responsibility affect the cost of capital?
2011 Standout
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
2009 Standout
After Enron: Auditor Conservatism and Ex-Andersen Clients
2006
Changes in Audit Market Competition and the Big N Premium
2012
An empirical analysis of auditor reporting and its association with abnormal accruals
2003
Limited attention, information disclosure, and financial reporting
2003 Standout
The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?
2008
Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing
2004
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
2009
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
2009
Essays on disclosure
2001 Standout
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Earnings Quality in U.K. Private Firms
2004
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
Business Strategy, Financial Reporting Irregularities, and Audit Effort
2012
A review of archival auditing research
2014 Standout
The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia
2014
Market Timing and Capital Structure
2002 Standout
The Effect of Auditing Standard No. 5 on Audit Fees
2011
Audit Market Concentration and Audit Quality
2010
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
2010 Standout
How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
2004
Investor Psychology and Asset Pricing
2001 Standout
Earnings quality in UK private firms: comparative loss recognition timeliness
2004 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
The Role of IRS Monitoring in Equity Pricing in Public Firms
2009
A Framework for Understanding and Researching Audit Quality
2011
The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
2008
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
2005
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
A Review of the Earnings Management Literature and Its Implications for Standard Setting
1999 Standout
International Accounting Standards and Accounting Quality
2008 Standout
Shredded Reputation: The Cost of Audit Failure
2002
The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings
2006
Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context
2004
The Impact of Market Structure on Audit Price and Quality
2013
Research on Accounting in Family Firms: Past Accomplishments and Future Challenges
2010
Audit Labor Usage and Fees under Business Risk Auditing
2008
Homogenous Industries and Auditor Specialization: An Indication of Production Economies
2006
ESG practices and the cost of debt: Evidence from EU countries
2019
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
Competition for Andersen's Clients*
2008
On the use of instrumental variables in accounting research
2009 Standout
Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom
2007
Earnings management through real activities manipulation
2006 Standout
Auditor Tenure and Perceptions of Audit Quality
2005
The Valuation of Deferred Taxes*
1997
An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange*
2000
The Role of IRS Monitoring in Equity Pricing in Public Firms*
2011
Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income
2005
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
2004
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
2006
When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
2012
Depreciation-policy changes: tax, earnings management, and investment opportunity incentives
1999
The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
2007
Detecting earnings management using cross-sectional abnormal accruals models
2000
Annual report readability, current earnings, and earnings persistence
2008 Standout
Going-concern initial public offerings
2000
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*
2011 Standout
Audit Committee Composition and Auditor Reporting
2000
Predicting Material Accounting Misstatements*
2011 Standout
Regulation FD and the Financial Information Environment: Early Evidence
2003
Audit‐Firm Tenure and the Quality of Financial Reports*
2002
The relevance of the value-relevance literature for financial accounting standard setting
2001
Capital markets research in accounting
2001 Standout
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Do firms mislead investors by overstating earnings before seasoned equity offerings?
2000
Auditor Tenure and Audit Reporting Failures
2002
Audit Firm Size and Going-Concern Reporting Accuracy
2006
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
2007
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain
2007 Standout
Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
2013
How does financial reporting quality relate to investment efficiency?
2009 Standout
Former Audit Partners and Abnormal Accruals
2004
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
2014
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
2008
The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*
2004
Mitigating disruptions in a multi-echelon supply chain using adaptive ordering
2016
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
2006
Auditor Industry Specialization and Earnings Quality
2003
Financial accounting information and corporate governance
2001 Standout
Abnormal Audit Fees and Restatements
2012
The Influence of a Firm's Business Strategy on its Tax Aggressiveness
2014 Standout
Smoothing income in anticipation of future earnings
1997
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
2004
Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence*
2010
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
2005
The Auditor's Going-Concern Opinion as a Communication of Risk
2011
Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence
2012
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
2003
Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
2000 Standout
Analysts' Interpretation and Investors' Valuation of Tax Carryforwards*
1999
Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements
2013
Audit Firm Industry Specialization and Client Disclosure Quality
2004
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
2010
A review of tax research
2010 Standout
Earnings Management Prior to Stock Option Grants
2003
Assessing France's Joint Audit Requirement: Are Two Heads Better than One?
2009
Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags
2012
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
2007
Earnings and dividend informativeness when cash flow rights are separated from voting rights
2005
Discretionary-accruals models and audit qualifications
2000
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Auditors' Governance Functions and Legal Environments: An International Investigation*
2007
The Insurance Hypothesis: An Examination of KPMG's Audit Clients around the Investigation and Settlement of the Tax Shelter Case
2013
Languages and earnings management
2017 Standout
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
2002 Standout
Conservatism in Accounting Part I: Explanations and Implications
2003 Standout
Public Equity and Audit Pricing in the United States
2014
Research in accounting for income taxes
2011
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
2008
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
2007 Standout
The economic implications of corporate financial reporting
2005 Standout
Managerial ownership, accounting choices, and informativeness of earnings
1995
Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*
2002
Works of Debra C. Jeter being referenced
What's new about modern manufacturing? Empirical evidence on manufacturing cost changes
1993
The Use of Accruals in Earnings Management: A Permanent Earnings Hypothesis
1998
Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities
2008
Self-Selection of Auditors and Audit Pricing in Private Firms
2003
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
1999
Self-Selection of Auditors and Audit Pricing in Private Firms
2004
Are CSR Disclosures Value Relevant? Cross-Country Evidence
2015
The effects of qualified audit opinions on earnings response coefficients
1992
Are All Industry Specialist Auditors the Same?
2011
Industry Specialization by Auditors
1999
Audit Pricing in Private Firms
2002
The Effect of Deferred Taxes on Security Prices
1994
The effect of size on the magnitude of long‐window earnings response coefficients*
1992
The impact on the market for audit services of aggressive competition by auditors
2003
The effect of reporting restructuring charges on analysts’ forecast revisions and errors
1999