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Audit firm industry specialisation and analyst forecast accuracy

Wu, Yi


My thesis examines whether the extent to which audit firms concentrate their business in particular industries ('audit firm industry specialisation') improves the usefulness of published financial reports for analysts' predictions of future earnings, and whether the strength of any observed association varies in a manner consistent with the existence of a causal relationship between audit quality and analyst forecast accuracy. Prior research presents diametrically opposite predictions and...[Show more]

CollectionsOpen Access Theses
Date published: 2014
Type: Thesis (PhD)
DOI: 10.25911/5c3da8e056618


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