| Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports | 2017/05/01 | English | 202 |
| Does good corporate governance reduce information asymmetry around quarterly earnings announcements? | 2007/07/01 | English | 201 |
| Do the Big 4 and the Second-tier firms provide audits of similar quality? | 2010/07/01 | English | 199 |
| The effect of board of director composition on corporate tax aggressiveness | 2011/01/01 | English | 193 |
| Government assisted earnings management in China | 2008/05/01 | English | 190 |
| Intra-industry imitation in corporate environmental reporting: An international perspective | 2006/05/01 | English | 189 |
| Corporate social responsibility and the cost of corporate bonds | 2015/11/01 | English | 189 |
| Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions | 2005/11/01 | English | 186 |
| Determinants of voluntary Internet financial reporting by local government authorities | 2005/03/01 | English | 172 |
| Real earnings management and cost of capital | 2013/11/01 | English | 169 |
| Estimating the COVID-19 cash crunch: Global evidence and policy | 2020/03/01 | English | 167 |
| Culture and auditor choice: A test of the secrecy hypothesis | 2008/09/01 | English | 165 |
| Corporate governance and the quality of financial analysts’ information | 2006/09/01 | English | 163 |
| Institutional investor type, earnings management and benchmark beaters | 2007/05/01 | English | 163 |
| Sharing information on computer systems security: An economic analysis | 2003/11/01 | English | 160 |
| Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise | 2004/07/01 | English | 151 |
| Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia | 2007/11/01 | English | 149 |
| Auditing, directorships and the demand for monitoring | 1993/12/01 | English | 149 |
| An investigation of the pricing of audit services for financial institutions | 2004/01/01 | English | 147 |
| Corporate governance and voluntary disclosure | 2003/07/01 | English | 146 |
| Voluntary forward-looking statements driven by corporate governance and their value relevance | 2013/05/01 | English | 143 |
| Value relevance of accounting information under an integrated reporting approach: A research note | 2016/07/01 | English | 140 |
| The ethics of managing earnings: An empirical investigation | 1994/03/01 | English | 139 |
| SEC comment letters and firm disclosure | 2017/09/01 | English | 135 |
| Do Chinese state subsidies affect voluntary corporate social responsibility disclosure? | 2017/05/01 | English | 134 |
| The role of rating agencies in the market for charitable contributions: An empirical test | 2009/11/01 | English | 133 |
| The effect of auditor changes on audit fees, audit hours, and audit quality | 1996/03/01 | English | 132 |
| The effect of mandatory IFRS adoption on real and accrual-based earnings management activities | 2014/11/01 | English | 130 |
| Going green: Market reaction to CSRwire news releases | 2013/03/01 | English | 127 |
| The impact of IFRS adoption on foreign direct investment | 2012/07/01 | English | 127 |