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AUDITING: A Journal of Practice & Theory
Auditors' Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements
SUMMARY: In order to plan and perform an effective audit, auditing standards and existing research call for auditors to consider relations between accounts (American Institute of Certified Public Acco...
SUMMARY: In order to plan and perform an effective audit, auditing standards and existing research call for auditors to consider relations between accounts (American Institute of Certified Public Acco...
The Effect of Moods on Auditors' Inventory Valuation Decisions
SUMMARY: This paper investigates the effect of different mood states—specifically positive, neutral, and negative mood—on inventory valuation decisions. Psychological research suggests tha...
SUMMARY: This paper investigates the effect of different mood states—specifically positive, neutral, and negative mood—on inventory valuation decisions. Psychological research suggests tha...
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The Influence of Audit Firm Specialization on Analysts' Forecast Errors
Auditing: A Journal of Practice & Theory 27 (2), 109 (2008);
doi: 10.2308/aud.2008.27.2.109
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SUMMARY: This study investigates audit firm specialization in settings where managers have incentives to modify earnings to achieve analysts' earnings forecasts. The results indicate that audit firms that have a large market share of clients within a particular industry, and audit firms that receive a significant portion of their firm revenues from a specific industry, are associated with audited financial statement earnings that increase absolute levels of analysts' forecast error and are less likely to just meet or beat analysts' forecasts.
©2008 American Accounting Association
| History: | Submitted 18 February 2006; accepted 18 January 2008; published 5 March 2009 |
| Permalink: |
http://link.aip.org/link/AJPTXX/v27/i2/p109/s1 |
PUBLICATION DATA
0278-0380 (print)
1558-7991 (online)
American Accounting Association
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