Studying the determinants of management forecast precision is important because a better understanding of the factors affecting management’s choice of forecast precision can provide investors and other users with cues about the characteristics of the information contained in the forecasts. In...

Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and...

Using a large sample of audit client firms over the 2002-2005 period, this paper investigates whether and how the locality of auditor or the geographic proximity between auditors and clients affects audit quality and audit pricing. We use two measures of abnormal accruals to draw inferences...