The informational role of audit partner industry specialization
Year of publication: |
2023
|
---|---|
Authors: | Liao, Yi-Hsing ; Lee, Hua ; Chen, Chao-Jung |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 60.2023, 1, p. 69-109
|
Subject: | Accrual quality | Analysts' earnings forecast | Bid-ask spread | Industry specialization | Wirtschaftsprüfung | Financial audit | Finanzanalyse | Financial analysis | Gewinn | Profit | Geld-Brief-Spanne | Informationswert | Information value | Prognose | Forecast | Rückstellung | Accrual | Asymmetrische Information | Asymmetric information | Arbeitsteilung | Division of labour | Gewinnprognose | Earnings announcement | Dienstleistungsqualität | Service quality |
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