Publication Information

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'segmentation:': [699], 'Hong': [702, 1827], 'Kong.': [703], '49–': [713], '66.': [714], 'Jiambalvo.': [720], '1991.': [721], 'Incidence': [722], 'circumstances': [724], 'errors.': [727], '66': [731], '(3):': [732, 1102, 1152, 1220, 1428, 1543, 1573], '643–': [733], '55.': [734, 1404, 1770], 'Dunn,': [735], 'Mayhew.': [739], 'firm': [742, 932, 946], 'client': [746, 854], 'disclosure': [747], '9': [753, 1047, 1812], '35–': [755], '58.': [756], 'Ferguson,': [757], 'Stokes.': [763], 'effects': [766, 852, 928], 'firm-wide': [768], 'office-level': [770, 1563], 'expertise': [772, 821, 850, 1093, 1185, 1206, 1232], 'pricing.': [775], '78': [779], '429–': [781, 1000], '48.': [782], 'Krishnan.': [788], 'accruals': [791], 'reporting': [794, 1392, 1565], 'conservatism.': [795], '139–': [801], '65.': [802], 'Reichelt,': [807, 838], 'Wang.': [810, 841], 'pricing': [813], 'national': [815], 'city-specific': [817], 'reputations': [818], 'U.S.': [824, 1144], 'market.': [826], '80': [830], '113–': 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'Creating': [968], 'web': [970], 'collective': [972], 'wisdom.': [973], 'Australian': [974], '2.': [980], 'Hippel,': [981], 'E.': [982, 1836], 'Sticky': [985], 'information': [986], 'locus': [989], 'problem': [991], 'solving:': [992], 'Implications': [993], 'innovation.': [995], '40': [998, 1427], '39.': [1001], 'Hirschey,': [1002], 'Z.': [1004, 1129, 1343, 1453], 'Palmrose,': [1006, 1131, 1452], 'Scholz.': [1009, 1134, 1459], 'Long-term': [1011], 'underreaction': [1013], 'Kansas.': [1021], 'Hribar,': [1022], 'P.,': [1023], 'N.': [1025], 'Jenkins.': [1027], 'restatements': [1033, 1466], 'revisions': [1036], 'estimated': [1039], 'cost': [1040], 'capital.': [1042], '(2-3):': [1048], '337–': [1049], '56.': [1050], 'Irmer,': [1051], 'B.,': [1052, 1274], 'Bordia,': [1054], 'Abusah.': [1057], 'apprehension': [1060], 'perceived': [1062], 'benefit': [1063], 'interpersonal': [1065], 'database': [1067], 'knowledge': [1068, 1730, 1759], 'sharing.': [1069], 'Academy': [1070], 'Conference,': 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'Y.': [1578], 'Tuna,': [1579], 'Capital': [1584], 'pressures': [1586], 'case': [1591], 'Pennsylvania.': [1599], 'Rogers,': [1600], 'Regression': [1604], 'standard': [1605], 'errors': [1606], 'clustered': [1608], 'samples.': [1609], 'Stata': [1610], 'Technical': [1611], 'Bulletin': [1612], '(13):': [1614], '19–': [1615], '23.': [1616], 'Rosenberg,': [1617], '1969.': [1619], 'conditions': [1621], 'evaluation': [1625], 'apprehension.': [1626], 'In': [1627, 1694], 'Artifacts': [1628], 'Research,': [1631], 'eds.': [1632], 'Rosenthal': [1634], 'Rosnow,': [1638], '279–': [1639], '349.': [1640], 'Academic.': [1643], 'Exchange': [1646], 'Commission': [1647], '(SEC).': [1648], 'Final': [1650], 'rule:': [1651], 'Revision': [1652], "commission's": [1655], 'requirement.': [1658], 'Release': [1659], '33-7919.': [1661], 'Simunic,': [1665], 'Stein.': [1669], '1987.': [1670], 'Product': [1671], 'differentiation': [1672], 'auditing:': [1674], 'unseasoned': [1681], 'new': [1682], 'issues.': [1683], 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'76–': [1788], 'Wright,': [1790], 'Wright.': [1794], '1997.': [1795], 'hypothesis': [1802], 'generation': [1803], 'planning': [1806], '273–': [1814], '94.': [1815], 'Earnings': [1819], 'capital': [1822], 'perspective.': [1824], 'Kong': [1828], 'Zmijewski,': [1834], '1984.': [1837], 'Methodological': [1838], 'issues': [1839], 'related': [1840], 'estimation': [1843], 'distress': [1846], 'prediction': [1847], 'model.': [1848], '82.': [1856], 'Citing': [1857], 'Volume26,': [1859], 'Issue3Fall': [1860], '2009Pages': [1861], 'ReferencesRelatedInformation': [1863]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1977390479', 'counts_by_year': [{'year': 2024, 'cited_by_count': 29}, {'year': 2023, 'cited_by_count': 20}, {'year': 2022, 'cited_by_count': 35}, {'year': 2021, 'cited_by_count': 30}, {'year': 2020, 'cited_by_count': 34}, {'year': 2019, 'cited_by_count': 22}, {'year': 2018, 'cited_by_count': 20}, {'year': 2017, 'cited_by_count': 35}, {'year': 2016, 'cited_by_count': 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