1Abbott, L.J. and Parker, S. 2004. Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations. Auditing: A Journal of Practice & Theory, 23:69-88.
2Agrawal, A.and Chadha, S. 2005. Corporate Governance and Accounting Scandals. Journal of Law and Economics, XLVIII.:371-406.
3Almer, E. D. Gramling, A.A. and Kaplan, S.E. 2008. Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions. Journal of Business Ethics, 80:61-76.
4Beasley, M.S. 1996. An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud. The Accounting Review,71:433-465.
5Bums, N.and Kedia, S. 2006. The Impact of Performance-based Compensation on Misreporting. Journal of Financial Economics,79:35-67.
6Bums, N.and Kedia, S. 2008. Executive Option Exercises and Financial Misreporting. Journal of Banking and Finance, 32 (5): 845-857.
7Callen, J.L. Livnat, J.and Segal, D. 2008. Accountingi Restatements:Are They Always Bad News? Journal of Investing, Forthcoming. Collins, D. Masli, A. Reitenga, Austin. L. Sanchez. J.M. 2008. Earnings Restatements, the Sarbanes-Oxley Act and the Disciplining of Chief Financial Officers. Working Paper.
8Dechow, P. M. Sloan, R. G and HuRon, A.P. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accouting Research, 13:1-36.
9Desai, H. Hogan C. and Wilkins. M. 2006. The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. The Accounting Review 81:1.83-112.
10Graham,J. Li, S. and Qiu, J.P. 2008. Corporate Misreporting and Bank Loan Contracting. Journal of Financial Economics, 88(3): 44-61.
