| Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits. PP Gupta, MW Dirsmith, TJ Fogarty Administrative Science Quarterly 39 (2), 264-284, 1994 | 413 | 1994 |
| A cross-country comparison of corporate governance and firm performance: do financial structure and the legal system matter? A Anderson, PP Gupta Journal of Contemporary Accounting & Economics 5 (2), 61-79, 2009 | 174 | 2009 |
| Materiality judgments and audit firm culture: Social-behavioral and political perspectives BW Carpenter, MW Dirsmith, PP Gupta Accounting, Organizations and Society 19 (4-5), 355-380, 1994 | 172 | 1994 |
| The coupling of the symbolic and the technical in an institutionalized context: The negotiated order of the GAO's audit reporting process ON Basu, MW Dirsmith, PP Gupta American Sociological Review 64 (4), 506-526, 1999 | 152 | 1999 |
| Corporate governance and firm value: Evidence from Canadian capital markets PP Gupta, DB Kennedy, SC Weaver Corporate Ownership and Control 6 (3), 293-307, 2009 | 146 | 2009 |
| Information content of control deficiency disclosures under the Sarbanes–Oxley Act: An empirical investigation PP Gupta, N Nayar International Journal of Disclosure and Governance 4 (1), 3-23, 2007 | 81 | 2007 |
| Institutional pressures and symbolic displays in a GAO context MW Dirsmith, TJ Fogarty, P Gupta Organization Studies 21 (3), 515-537, 2000 | 70 | 2000 |
| Use of COSO 1992 in Management Reporting on Internal Control PP Gupta, JC Thomson Strategic Finance 88 (3), 27-33, 2006 | 59 | 2006 |
| Do companies with effective internal controls over financial reporting benefit from Sarbanes–Oxley sections 302 and 404? PP Gupta, H Sami, H Zhou Journal of Accounting, Auditing & Finance 33 (2), 200-227, 2018 | 54 | 2018 |
| Sarbanes-Oxley and public reporting on internal control: Hasty reaction or delayed action? PP Gupta, TR Weirich, LE Turner Accounting Horizons 27 (2), 371-408, 2013 | 52 | 2013 |
| The changing roles of the internal auditor PP Gupta, MR Ray Managerial Auditing Journal 7 (1), 3-8, 1992 | 42 | 1992 |
| Internal Audit Reengineering: Survey, Model, and Best Practices PP Gupta Institute of Internal Auditors, 2001 | 40 | 2001 |
| Board diversity and its long-term effect on firm financial and non-financial performance PP Gupta, KCK Lam, H Sami, H Zhou Available at SSRN 2531212, 2015 | 36 | 2015 |
| Management's evaluation of internal controls under Section 404 (a) using the COSO 1992 control framework: Evidence from practice PP Gupta International Journal of Disclosure and Governance 5, 48-68, 2008 | 36 | 2008 |
| Do auditors allow earnings management when audit fees are low? PP Gupta, GV Krishnan, W Yu Available at SSRN 1836829, 2012 | 34 | 2012 |
| Corporate governance scores, Tobin’s Q and equity prices: evidence from Canadian capital markets PP Gupta, DB Kennedy, SW Weaver Document de travail, University of Waterloo 34, 2006 | 31 | 2006 |
| Activity-based costing MR Ray, PP Gupta Internal Auditor 49 (6), 45-52, 1992 | 29 | 1992 |
| You get what you pay for: An examination of audit quality when audit fee is low PP Gupta, GV Krishnan, W Yu Working paper, 2009 | 25 | 2009 |
| Making Sarbanes—Oxley 404 work: Reducing cost, increasing effectiveness PP Gupta, T Leech International Journal of Disclosure and Governance 3, 27-48, 2006 | 20 | 2006 |
| COSO 1992 Control framework and management reporting on internal control: survey and analysis of implementation practices PP Gupta Published as a Research Monograph by the Institute of Management Accountants …, 2009 | 19 | 2009 |
Mark W. DirsmithProfessor of Accounting, Penn State UniversityVerified email at psu.edu
