Citation Impact
Citing Papers
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.
2011
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
2013
A review of archival auditing research
2014 Standout
Improving the measures of real earnings management
2019 Standout
Works of Dirk E. Black being referenced
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
2009
The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
2011