| # | Title | Journal | Year | Citations |
|---|
| 1 | Earnings, Book Values, and Dividends in Equity Valuation* | Contemporary Accounting Research | 1995 | 3,939 |
| 2 | Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* | Contemporary Accounting Research | 1996 | 3,127 |
| 3 | The Effect of Audit Quality on Earnings Management* | Contemporary Accounting Research | 1998 | 2,464 |
| 4 | Valuation and Clean Surplus Accounting for Operating and Financial Activities* | Contemporary Accounting Research | 1995 | 1,715 |
| 5 | Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* | Contemporary Accounting Research | 1999 | 1,545 |
| 6 | Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes* | Contemporary Accounting Research | 2006 | 1,165 |
| 7 | Predicting Material Accounting Misstatements* | Contemporary Accounting Research | 2011 | 1,157 |
| 8 | Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value? | Contemporary Accounting Research | 2001 | 1,107 |
| 9 | Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* | Contemporary Accounting Research | 1995 | 905 |
| 10 | The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* | Contemporary Accounting Research | 2010 | 842 |
| 11 | The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* | Contemporary Accounting Research | 2008 | 799 |
| 12 | Female Directors and Earnings Quality* | Contemporary Accounting Research | 2011 | 799 |
| 13 | Board Characteristics and Audit Fees | Contemporary Accounting Research | 2002 | 759 |
| 14 | Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?* | Contemporary Accounting Research | 2000 | 732 |
| 15 | The Walk-down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives | Contemporary Accounting Research | 2004 | 716 |
| 16 | Audit-Firm Tenure and the Quality of Financial Reports* | Contemporary Accounting Research | 2002 | 695 |
| 17 | Tax-Avoidance Activities of U.S. Multinational Corporations* | Contemporary Accounting Research | 2003 | 664 |
| 18 | Accounting Accruals and Auditor Reporting Conservatism* | Contemporary Accounting Research | 1999 | 662 |
| 19 | Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence | Contemporary Accounting Research | 2016 | 597 |
| 20 | The Audit Committee Oversight Process* | Contemporary Accounting Research | 2009 | 573 |
| 21 | The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations* | Contemporary Accounting Research | 1995 | 555 |
| 22 | Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence | Contemporary Accounting Research | 2013 | 537 |
| 23 | Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* | Contemporary Accounting Research | 2008 | 530 |
| 24 | The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements* | Contemporary Accounting Research | 2004 | 521 |
| 25 | The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* | Contemporary Accounting Research | 2012 | 494 |
| 26 | Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* | Contemporary Accounting Research | 2012 | 490 |
| 27 | Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* | Contemporary Accounting Research | 2011 | 489 |
| 28 | Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain* | Contemporary Accounting Research | 2004 | 480 |
| 29 | Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* | Contemporary Accounting Research | 2008 | 458 |
| 30 | The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* | Contemporary Accounting Research | 2010 | 453 |
| 31 | Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* | Contemporary Accounting Research | 2004 | 452 |
| 32 | Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* | Contemporary Accounting Research | 2008 | 449 |
| 33 | The Relation between Analysts' Forecasts of Long‐Term Earnings Growth and Stock Price Performance Following Equity Offerings* | Contemporary Accounting Research | 2000 | 448 |
| 34 | Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* | Contemporary Accounting Research | 2011 | 441 |
| 35 | Corporate Governance and the Audit Process* | Contemporary Accounting Research | 2002 | 433 |
| 36 | CEO Overconfidence and Stock Price Crash Risk | Contemporary Accounting Research | 2016 | 422 |
| 37 | Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* | Contemporary Accounting Research | 2008 | 409 |
| 38 | Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?* | Contemporary Accounting Research | 2006 | 408 |
| 39 | Auditors' Governance Functions and Legal Environments: An International Investigation* | Contemporary Accounting Research | 2007 | 390 |
| 40 | A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation* | Contemporary Accounting Research | 1998 | 388 |
| 41 | Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* | Contemporary Accounting Research | 2010 | 374 |
| 42 | A Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice* | Contemporary Accounting Research | 1996 | 369 |
| 43 | CEO Reputation and Earnings Quality* | Contemporary Accounting Research | 2008 | 368 |
| 44 | Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A* | Contemporary Accounting Research | 2012 | 368 |
| 45 | Does Mandatory IFRS Adoption Improve the Information Environment?* | Contemporary Accounting Research | 2013 | 363 |
| 46 | The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research* | Contemporary Accounting Research | 1996 | 358 |
| 47 | Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* | Contemporary Accounting Research | 2003 | 351 |
| 48 | Accounting Discretion, Corporate Governance, and Firm Performance* | Contemporary Accounting Research | 2008 | 344 |
| 49 | Audit Committees, Boards, and the Quality of Reported Earnings* | Contemporary Accounting Research | 2005 | 341 |
| 50 | Business Strategy, Financial Reporting Irregularities, and Audit Effort | Contemporary Accounting Research | 2013 | 337 |
