What Caused Enron?: A Capsule Social and Economic History of the 1990's

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To Fair Value or Not to Fair Value: A Broader Perspective (2008, background): “…in restatements has also coincided with an increase in the percentage of executives’ pay based on stock performance, which some have argued has significantly increased the incidence of earnings management and manipulation (Coffee, 2003), thereby degrading the quality of financial statements.”
Audit and non-audit fees and capital market perceptions of auditor independence (2009, background): “We also fail to find a statistically significant change in ERCs when non-audit fees increase or decrease by at least 30 percent between successive years; this result fails to support the conjecture (Coffee 2004) that investors interpret non-audit fee changes as “bribes or punishments” by clients.”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “With respect to these accounting scandals, many scholars blame a decline in business morality (Coffee 2003).”
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods (2008, background): “This suggests that option compensation provide managers with incentives to manipulate earnings upwards (Fuller and Jensen, 2002, Greenspan 2002, and Coffee 2003), and this effect was significantly higher during the period surrounding the corporate scandals.”