Abbott, Lawrence J., et al. “Audit Committee Characteristics and Restatements”. Auditing: A Journal of Practice &Amp; Theory, vol. 23, no. 1, 2004, pp. 69-87, https://doi.org/10.2308/aud.2004.23.1.69.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice &Amp; Theory, 23(1), 69-87. https://doi.org/10.2308/aud.2004.23.1.69
Abbott LJ, Parker S, Peters GF. Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice & Theory. 2004;23(1):69-87.
The first research to cite this article was titled Audit Firm Tenure and Fraudulent Financial Reporting and was published in 2004. The most recent citation comes from a 2024 study titled Audit Firm Tenure and Fraudulent Financial Reporting . This article reached its peak citation in 2021 , with 84 citations.It has been cited in 216 different journals, 7% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 124 citations. The chart below illustrates the annual citation trends for this article.