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A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE
Abstract Purpose: The objective of the paper is to investigate whether managers behave opportunistically by manipulating earnings and whether financial restatements, required by the auditors from the
DataCite Commons2022-06-07 更新90
Contracts December 2020
Details of contracts, commissioned activity, purchase order and framework agreement with a value that exceeds £5,000.Data has been excluded or redacted from the publication in line with guidance...
data.gov.uk2023-02-08 更新70
