Michael S. Wilkins

Accounting · 2003–2016

A researcher in the Science corpus: 5 papers; trusts 38 researchers and is trusted by 20 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 76 citations into it; #1,766 of 8,970 by trust here, #908 by citations
• Strategy and Management — 36 citations into it; #6,248 of 10,874 by trust here, #3,368 by citations
• Finance — 24 citations into it
• Economics and Econometrics — 13 citations into it; #9,961 of 23,481 by trust here, #4,052 by citations

Whom Michael S. Wilkins trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Susan Shu
2. Halbert White
3. Patricia M. Dechow
4. Jeffrey T. Doyle
5. Zoe-Vonna Palmrose
6. Jere R. Francis
7. Scott Whisenant
8. Timothy B. Bell
9. Kenneth J. Reichelt
10. S. Kothari

Who trusts Michael S. Wilkins overall

1. Vivek Mande
2. Aloke Ghosh
3. Kathleen A. Bentley
4. Michael L. Ettredge
5. Patricia M. Dechow
6. Myungsoo Son
7. Thomas C. Omer
8. Charles Tang
9. Allison Koester

Papers from Michael S. Wilkins's perspective

Ordered by how strongly the researchers Michael S. Wilkins trusts endorse each paper. Same corpus, a different order for every researcher.

1. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
2. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
3. Determinants of Market Reactions to Restatement Announcements
4. The market pricing of accruals quality
5. Errors in Estimating Accruals: Implications for Empirical Research
6. Determinants of Weaknesses in Internal Control over Financial Reporting
7. A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
8. The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
9. Does size matter? The influence of large clients on office-level auditor reporting decisions
10. Evidence on the Joint Determination of Audit and Non-Audit Fees

Their papers

• The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2004) — 853 citations
• Internal Control Opinion Shopping and Audit Market Competition (2016) — 155 citations
• Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements (2013) — 175 citations
• Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? (2008) — 643 citations
• Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003) — 380 citations