Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence

• Main Authors: CHOI, Jong-Hag, KANG, Tony, KWON, Young Koan, ZANG, Yoonseok
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2005
• 主題: Audit quality; analysts forecasts accuracy; legal environment; diclosure; international; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/124; https://ink.library.smu.edu.sg/context/soa_research/article/1123/viewcontent/Audit_Quality_Legal_and_Disclosure_Environments_and_Analysts_Forecast_Accuracy_av.pdf

In this study, we investigate the relation between the quality of external audit and earnings predictability of firms situated in different legal and disclosure environments around the world. In a sample of multinational firms cross-listed in the United States, we find that the association between a...