Journal of Business Finance & Accounting · 1992 · 314 citations · 22 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingFinancial EconomicsDisclosureDisclosure ComplianceFinancial ReportingFinancial StatementsReserve RequirementsReserve ValuationReserve ReleaseReserve Reporting StandardsReserve Transparency
22
Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Auditor size and audit quality
Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations
Business, Accountancy, Accounting +12