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Keywords: Auditor quality
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (3): 408–426.
Published: 25 October 2021
... and auditor quality. Design/methodology/approach Accuracy/bias is investigated using analysts’ cash flow forecast errors. The naïve extrapolation model is used to examine the forecasts’ informativeness for working capital changes. A total return model is used to examine value-relevance. This study...
