مقاله بیس حسابداری باعنوان:اثر وابستگی به کار سایر حسابرسان در خطای پیش بینی سود تحلیلگران
به صورت انگلیسی و در 35صفحه بافرمت PDF چاپ 2016 و برگرفته ازمجله معتبر
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The Effect of Dependence on the Work of Other Auditors
on Error in Analysts’ Earnings Forecasts
Abstract: In this paper, we examine the effect of audit quality of consolidated financial statements on the accuracy of analysts’ earnings forecasts. We expect that lower-quality audits resulting from greater dependence on the work of other auditors increase error in analysts’ earnings forecasts. As anticipated, we find a positive relation between dependence on the work of other auditors and error in analysts’ earnings forecasts, suggesting that more dependence on the work of other auditors decreases the quality of the audit of consolidated financial statements, thus, to the extent that low-quality audits decrease reporting reliability, analysts’ forecasts are less likely to be accurate. We also find that the positive relation between dependence on the work of other auditors and error in analysts’ earnings forecasts is weakened when the principal auditor is a Big 4 auditor or one with industry expertise because such auditors provide higher-quality audit services. However, the positive relation between dependence on the work of other auditors and error in analysts’ earnings forecasts is further strengthened in cases where the proportion of overseas subsidiaries to all subsidiaries is higher. These results suggest that the complexity of the consolidation process increases as the proportion of overseas subsidiaries increases. Our findings are useful in analyzing the effects of adoption of the New ISA, implemented in 2014, which does not allow the division of audit responsibilities between principal auditors and other auditors. We also provide insights for regulators and practitioners to improve the auditor appointment system in the future.
. Key Words: principal auditors, other auditors, audit quality, analysts, forecast error
مقاله بیس باعنوان: اثر وابستگی به کار سایر حسابرسان در خطای پیش بینی سود تحلیلگران