Citation Impact
Citing Papers
The Influence of Institutional Investors on Myopic R&D Investment Behavior
1998 Standout
Earnings, Adaptation and Equity Value
1997
The superiority and disciplining role of independent analysts
2008
Endophthalmitis After Filtering Surgery With Mitomycin
1996
Primary open-angle glaucoma
2004 Standout
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*
2011
Corporate governance and pay-for-performance: The impact of earnings management☆
2007
Performance matched discretionary accrual measures
2005 Standout
An unintended consequence of book-tax conformity: A loss of earnings informativeness
2008
The market pricing of accruals quality
2005 Standout
Does size matter? The influence of large clients on office-level auditor reporting decisions
2000
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Disaggregated Accounting Data as Explanatory Variables for Returns
1992
Institutional Investors and Executive Compensation
2003 Standout
Transaction Cost Economics: An Assessment of Empirical Research in the Social Sciences
2006
Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non–US Setting
2002
Corporate governance: from accountability to enterprise
1999
Auditor Selection and Audit Committee Characteristics
2000
The Effect of Audit Quality on Earnings Management*
1998 Standout
Audit committee, board of director characteristics, and earnings management
2002 Standout
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
2012
The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms
2002
Opaque financial reports, R2, and crash risk☆
2009 Standout
Relative valuation roles of equity book value and net income as a function of financial health
1998
Are family firms more tax aggressive than non-family firms?
2009 Standout
Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements
2006
Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea*
2006
Quality of Financial Reporting Choice: Determinants and Economic Consequences
2003
Board, audit committee, culture and earnings management: Malaysian evidence
2006 Standout
Detecting abnormal operating performance: The empirical power and specification of test statistics
1996 Standout
Determinants of Revenue‐Reporting Practices for Internet Firms*
2002
ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY
2000
Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
2002
Limited attention, information disclosure, and financial reporting
2003 Standout
The Market Pricing of Earnings Quality
2003
Equity Incentives and Earnings Management
2005
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Audit Committees, Boards, and the Quality of Reported Earnings*
2005
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
2008
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
2009
Founding Family Ownership and Earnings Quality
2006
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2002 Standout
Does Asymmetric Information Drive Capital Structure Decisions?
2008
Big 4 Office Size and Audit Quality
2009
Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
2003
A review of archival auditing research
2014 Standout
The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
2002 Standout
Board structure and the informativeness of earnings
2000
The Effect of Audit Committee and Board of Director Independence on Auditor Resignation
2004
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*
2008
Corporate social responsibility and access to finance
2013 Standout
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
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China
2001
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
2004
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
2008 Standout
Earnings management and investor protection: an international comparison
2003 Standout
The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets*
1999
The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
2005
Stock Option Compensation and Earnings Management Incentives
2003
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*
2003
Corporate ownership structure and the informativeness of accounting earnings in East Asia
2002
Non-audit services and financial reporting quality: evidence from 1978 to 1980
2012
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
2003
Accounting Information, Disclosure, and the Cost of Capital
2007 Standout
Lending Relationships and Loan Contract Terms
2009 Standout
Empirical research on accounting choice
2001
On the use of instrumental variables in accounting research
2009 Standout
Regulation and Sarbanes‐Oxley
2009 StandoutNobel
Management Earnings Forecasts: A Review and Framework
2008
Earnings management through real activities manipulation
2006 Standout
Auditor Tenure and Perceptions of Audit Quality
2005
The Sensitivity of Corporate Governance Systems to the Timeliness of Accounting Earnings
2000
Social Ties and Earnings Management
2011
Annual report readability, current earnings, and earnings persistence
2008 Standout
Invited Editorial: A Natural-Resource-Based View of the Firm
2010 Standout
Differences between COMPUSTAT and CRSP SIC codes and related effects on research
1994
Estimating the Value of Political Connections
2001 Standout
Audit‐Firm Tenure and the Quality of Financial Reports*
2002
Capital markets research in accounting
2001 Standout
Audit Firm Tenure and Fraudulent Financial Reporting
2004
Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
2005
The ownership structure of UK firms and the informativeness of accounting earnings
2002
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
2004
Corporate Ownership Structure and the Informativeness of Earnings
2002
The resource-based view of the firm: Ten years after 1991
2001 Standout
Audit Market Concentration and Auditor Tolerance for Earnings Management*
2011
The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain
2007 Standout
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
2005
The Economics of Governance
2005 StandoutNobel
Disclosure Quality and Management Trading Incentives
2008
How does financial reporting quality relate to investment efficiency?
2009 Standout
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
2011
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
2008
Signaling Theory: A Review and Assessment
2010 Standout
An earnings prediction approach to examining intercompany information transfers
1992
Corporate disclosures by family firms
2007
Financial accounting information, organizational complexity and corporate governance systems
2003
Auditor Industry Specialization and Earnings Quality
2003
Financial accounting information and corporate governance
2001 Standout
Disclosure Quality and the Probability of Informed Trade
2002
Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*
2008
Real Options and the Informativeness of Segment Disclosures
1999
The introduction of International Accounting Standards in Europe: Implications for international convergence
2005
Institutional monitoring and opportunistic earnings management
2002
The Auditor's Going-Concern Opinion as a Communication of Risk
2011
Incentives versus standards: properties of accounting income in four East Asian countries
2003 Standout
Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?
2003
The Accrual Anomaly: International Evidence
2007
Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China
2007 Standout
The Role of Supplementary Statements with Management Earnings Forecasts
2003
Short-Term Accruals and the Pricing and Production of Audit Services
2010
Professional Service Fees and Auditor Objectivity
2004
Managerial Ownership and Accounting Conservatism
2008
The Contagion Effects of Accounting Restatements
2008
Audit Firm Industry Specialization and Client Disclosure Quality
2004
Assessing the Probability of Bankruptcy
2004
Does the SOX Definition of an Accounting Expert Matter? the Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism
2007
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
Nonaudit Services and Earnings Management: UK Evidence*
2004
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
Earnings and dividend informativeness when cash flow rights are separated from voting rights
2005
Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?
1999
The financial reporting environment: Review of the recent literature
2010 Standout
The pricing of discretionary accruals
1996
Information and the Cost of Capital
2004 Standout
Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?
1999
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
2002 Standout
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
2007 Standout
Voluntary Disclosure, Earnings Quality, and Cost of Capital
2008
The economic implications of corporate financial reporting
2005 Standout
Forecasting Default with the Merton Distance to Default Model
2008 Standout
Insider Trading and Incentives to Manage Earnings
2004
Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings
2002
Works of John J. Wild being referenced
Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings*
1996
The Audit Committee and Earnings Quality
1996
Endophthalmitis
1962
Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes*
2005
Disclosure Quality and Market Liquidity
2001
Stock price informativeness of accounting numbers: Evidence on earnings, book values, and their components
1992
Managers' earnings forecasts and intra-industry information transfers
1989
Stock Price Behavior Associated with Managers' Earnings and Revenue Forecasts
1991
Unexpected Earnings and Intraindustry Information Transfers: Further Evidence
1990
Managerial Accountability To Shareholders: Audit Committees And The Explanatory Power Of Earnings For Returns
1994
Managerial ownership, accounting choices, and informativeness of earnings
1995