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Keywords: auditor estimation expertise
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (2): 19–46.
Published: 01 June 2023
... by the auditor’s estimation expertise at the city-office or national level. Although we find a positive relation between AEI and the propensity to meet analyst forecasts, we find little evidence to suggest that the relation is weakened by auditor estimation expertise. Along the same lines, we find little evidence...
