Similar Search Results

Do Analysts and Auditors Use Information in Accruals?

Bradshaw, Mark T; Richardson, Scott A.; Sloan, Richard G. - 2004

Existing research indicates that firms with high accruals are more likely to experience future earnings problems, but that investors' expectations, as reflected in stock prices, do not appear to anticipate these problems. In this paper, we directly examine the published opinions of two types of...

Persistent link: https://www.econbiz.de/10014123044

Political connections, financial reporting and auditing : survey of the empirical literature

Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51

Persistent link: https://www.econbiz.de/10011901843

Financial reporting, auditing, analyst scrutiny, and investment efficiency

Chan, Derek K. W.; Liu, Nanqin - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 163-188

Persistent link: https://www.econbiz.de/10013418963

Audit Quality and Properties of Analyst Earnings Forecasts

Behn, Bruce K.; Choi, Jong-Hag; Kang, Tony - 2007

investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings …

Persistent link: https://www.econbiz.de/10014224291

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

Farber, David B. - 2019

We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main … results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee … channel through which accounting expertise increases analyst following and improves analyst forecast properties. We also show …

Persistent link: https://www.econbiz.de/10012901715

Audit Quality and Properties of Analyst Earnings Forecasts

Behn, Bruce K. - 2008

investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings …

Persistent link: https://www.econbiz.de/10012773262

Does the Mandatory Disclosure of Audit Information Affect Analysts’ Information Acquisition?

Kong, Dongmin; Ji, Mianmian; Liu, Shasha - 2021

By introducing the implementation of the Key Audit Matters (KAM) Disclosure Standards for China’s companies cross-listed in Hong Kong in 2017, we present evidence that KAM disclosure reduces analysts’ company visits, which is an important channel of information acquisition. The decreasing...

Persistent link: https://www.econbiz.de/10013217572

An Empirical Analysis of Auditor Independence in the Banking Industry

Kanagaretnam, Kiridaran (Giri) - 2012

We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors and the extent of earnings management through loan loss provisions (LLP). We also examine whether this relation differs across large banks whose managements are required under the...

Persistent link: https://www.econbiz.de/10013116195

Sell-side analysts with accounting experience

Andres, Christian; Brochet, François; Limbach, Peter; … - 2025

experience or education in accounting. Analysts with work experience in accounting issue both more accurate earnings per share … (EPS) forecasts and more profitable sell recommendations, particularly if they possess substantial public accounting … experience. This result highlights the unique value of pre-analyst experience that combines accounting and business knowledge …

Persistent link: https://www.econbiz.de/10015408455

Auditor Independence and Analysts’ Forecast Characteristics : Proof of Impairment of Goodwill

Ouattara, Alassane - 2019

This paper examines the association between auditor's independence and financial analysts' forecast revisions in the specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on the CAC All-Tradable (the former SBF 250) over the...

Persistent link: https://www.econbiz.de/10012863087