TY - JOUR TI - Errors in audited financial statements and restatement: evidence from Brazil PY - 2012 AU - Imoniana, Joshua Onome AU - Perera, Luiz Carlos Jacob AU - Lima, Fabiano Guasti T2 - Journal of Academy of Business and Economics SN - 1542-8710 PP - Turlock VL - 12 IS - 2 SP - 90-105 ER -