Simona Rusanescu

University of Groningen

P.O. Box 800

9700 AH Groningen, Groningen 9700 AV

Netherlands

SCHOLARLY PAPERS

3

DOWNLOADS

414

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Opinion-Shopping: Firm versus Partner-Level Evidence

Number of pages: 63 Posted: 06 May 2016 Last Revised: 01 Mar 2021
Universidad Carlos III de Madrid - Department of Business Administration, Jaume I University - Department of Finance and Accounting, Universidad Autónoma de Madrid and University of Groningen
Downloads 259 (144,124)
Citation 1

Abstract:

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audit opinion-shopping; audit firm switches; audit partner switches; modified audit opinion

2.

Foreign Ownership and Financial Reporting Quality in Private Subsidiaries

REFC – Spanish Journal of Finance and Accounting, Forthcoming
Number of pages: 54 Posted: 06 May 2016 Last Revised: 12 Oct 2017
Belen Gill-de-Albornoz and Simona Rusanescu
Jaume I University - Department of Finance and Accounting and University of Groningen
Downloads 118 (284,614)
Citation 4

Abstract:

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foreign ownership; private firms; subsidiaries; earnings management; discretionary accruals; institutional quality

3.

Foreign Ownership and the Auditor's Opinion: An Analysis in Private Subsidiaries

Number of pages: 61 Posted: 13 Feb 2018
Belen Gill-de-Albornoz and Simona Rusanescu
Jaume I University - Department of Finance and Accounting and University of Groningen
Downloads 37 (521,349)

Abstract:

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audit opinion, financial reporting quality, foreign ownership, private companies, subsidiaries