The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...

This study examines the extent to which analyst recommendations were useful in identifying earnings surprises during the pre- and post- Regulation FD periods. A comparative analysis of the association between recommendation revisions and subsequent earnings surprises suggests a significant...

Assuring the quality of international auditing is important in the current, globalized business/economic environment. High quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high quality auditing...

Assuring the quality of international auditing is important in the current, globalized business/economic environment. High quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high quality auditing...