Journal of Accounting Research · 1991 · 497 citations · 9 references
BusinessAccountancyAccountingAuditingFinancial AccountingMisrepresentationAccounting ConservatismAuditing TheoryExternal AuditingFinancial ReportingFinancial Statement AuditsFinancial StatementsAudit Opinion FormationAuditor ConservatismAuditor Decision-makingConservatism In Financial StatementsGenerally Accepted Accounting Principles ApplicationJoint AuditsJoint Venture IncentivesJoint Venture Negotiation
Financial reporting, Conservatism, Auditor-client negotiations, Auditing
9
Executive Effort and Selection of Risky Projects
Richard A. Lambert · The RAND Journal of Economics · 1986 · 350 citations
Barry Nalebuff · The RAND Journal of Economics · 1987 · 325 citations
Informationally motivated auditor replacement
Ronald A. Dye · Journal of Accounting and Economics · 1991 · 322 citations
The Auditor As an Economic Agent
Rick Antle · Journal of Accounting Research · 1982 · 300 citations