Journal of Accounting and Economics · 2002 · 434 citations · 15 references
BusinessAccountancyAccountingAuditingAuditing TheoryExternal AuditExternal AuditingFinancial Statement AuditsInternal AuditInternal AuditingAudit Committee IndependenceAudit IndependenceAuditor AccountabilityExternal Audit IndependenceFee Incentives
15
Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17
Auditor size and audit quality
Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations
Business, Accountancy, Accounting +12
Auditor independence, ‘low balling’, and disclosure regulation
Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations
Business, Accountancy, Accounting +16
Do Taxes Affect Corporate Financing Decisions?
Jeffrey K. MacKie–Mason · The Journal of Finance · 1990 · 1.2K citations