A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements for a sample of Brazilian companies listed on NYSE

Adela Deaconu, Camelia-Daniela Hategan and Ioana Ciurdas ()
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Adela Deaconu: UBB - Babes-Bolyai University [Cluj-Napoca]
Camelia-Daniela Hategan: UVT - Universitatea de Vest din Timișoara [România] = West University of Timișoara [Romania] = Université Ouest de Timișoara [Roumanie]
Ioana Ciurdas: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur, UBB - Babes-Bolyai University [Cluj-Napoca]

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Date: 2022
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Published in Review of Business Management, In press

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02969405

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