Auditor Quality and the Accuracy of Management Earnings Forecasts

Contemporary Accounting Research

Volumn 17, Issue 4, 2000, Pages 595-622

  Clarkson, Peter M ^a  

^a UNIVERSITY OF QUEENSLAND   (Australia)

Author keywords

Audit quality; Earnings forecast

Indexed keywords

EID: 0347616162     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/QFPH-W3X9-PTRF-Y2G2     Document Type: Article

References (12)

1. Canadian Institute of Chartered Accountants (CICA). 1983. Auditing and related services guideline: Auditor review of financial forecasts. In CICA handbook (formerly). Toronto: CICA.
2. _. 1989. Auditing and related services guideline: Examination of a financial forecast or projection included in a prospectus or other public offering document (AuG 6). In CICA handbook I - Assurance. Toronto: CICA.
3. Clarkson, P., A. Dontoh, S. Sefcik, and G. Richardson. 1989. An analysis of future oriented financial information included in the initial public offering prospectuses of Canadian companies. Working paper, Simon Fraser University.
4. _. 1992. The voluntary inclusion of earnings forecasts in IPO prospectuses. Contemporary Accounting Research 8 (Spring): 601-26.
5. Clarkson, P., and D. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics 17 (January): 207-28.
6. Davidson, R., and D. Neu. 1993. A note on the association between audit firm size and audit quality. Contemporary Accounting Research 9 (Spring): 479-88.
7. Firth, M., and A. Smith. 1992. The accuracy of profits forecasts in initial public offering prospectuses. Accounting and Business Research 22 (87): 239-47.
8. McConomy, B. 1998. Bias and accuracy of management earnings forecasts: An evaluation of the impact of auditing. Contemporary Accounting Research 15 (Summer): 167-95.
9. Ontario Securities Commission (OSC). 1983. OSC Policy Statement 5.8 - Future-oriented financial information. Toronto: Ontario Securities Commission.
10. Pedwell, K., H. Warsame, and D. Neu. 1994. The accuracy of Canadian and New Zealand earnings forecasts: A comparison of voluntary versus compulsory disclosures. Journal of International Accounting Auditing and Taxation 3 (2): 221-36.
11. Ritter, J. 1984. The "hot issues" market of 1980. Journal of Business 57 (2): 215-40.
12. Simunic, D., and M. Stein. 1987. Product differentiation in auditing: Auditor choice in the market for unseasoned new issues. Vancouver: Canadian Certified General Accountants' Research Foundation.