Auditors' interpretation of risk and the quality of analysts' earnings forecasts : evidence from textual analysis of key audit matters
Year of publication: |
2024
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Authors: | Sun, Yan ; Gao, Yan ; Jin, Justin Y. |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 1, p. 125-141
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Subject: | external auditor | interpretations | key audit matters | quality of analysts' earnings forecasts | Wirtschaftsprüfung | Financial audit | Finanzanalyse | Financial analysis | Prognose | Forecast | Gewinn | Profit | Prognoseverfahren | Forecasting model | Dienstleistungsqualität | Service quality | Gewinnprognose | Earnings announcement |
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