Chin, Chen-Lung; Tsao, Shou-Min; Chi, Hsin-Yi - In: Corporate Governance: An International Review 15 (2007) 4, pp. 661-676
This paper examines the association between the quality of voluntary earnings forecasts, as measured by forecast bias and accuracy reviewed by an incumbent CPAs, and the purchase of non-audit services (NAS) from the incumbent auditor. In the context of this study, we focus primarily on the...