كيفيت حسابرسي و پيش بيني سود

Audit Quality and Earning Forecast

Under the history of research there is a direct relationship between the audit quality and financial reporting reliability. We investigate whether audit quality is associated with the earninig forecast. The statistical population is the listed companies in Tehran Stock Exchange during 1381 to 1385 . The evidence shows that earning forecast accuracy is higher and the forecast dispersion is smaller for firms audited by industry specialist auditors . In addition, there is an indirect relationship between auditor size and earning forecast dispersion. Our results suggest that high quality audit provided by the only big ) i.e. Audit Organization (and industry specialist auditors is associated with more accurate earning forecast.