SSRN Electronic Journal · 2010 · 164 citations · 109 references
BusinessAccountancyAccountingAccounting TheoryAuditingFinancial AccountingAccrual AnalysisEarnings QualityFinancial Statement AuditsAccruals QualityAudit Committee EffectivenessAudit Committee IndependenceAuditor ExpertiseSupervisory FunctionsUse Of Experts
109
Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Earnings Management During Import Relief Investigations
Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
Business, Accountancy, Accounting +13