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Keywords: Analyst forecast errors
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (3): 288–313.
Published: 01 December 2022
... that KAM disclosures provided by auditors with industry specialization are associated with reduced analyst forecast errors and forecast dispersion. This lends support to previous findings that specialized auditors are perceived to have higher audit quality by analysts (Behn et al., 2008 ; Kong...
