Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs

Keyphrases

• Earnings Forecasts 100%
• Non-audit Fees 100%
• Financial Reporting 33%
• Management Forecasts 33%
• Auditors 33%
• Taiwan 16%
• Taiwanese 16%
• Prediction Accuracy 16%
• Taiwanese Firms 16%
• Financial Reports 16%
• Potential Impact 16%
• High Ratio 16%
• Forecast Bias 16%
• Liability Regime 16%
• Auditor Liability 16%
• Institutional Environment 16%
• Auditor Independence 16%

Economics, Econometrics and Finance

• Earnings Announcement 100%
• Panel Study 50%
• Audit Fees 50%
• Audit Regulation 50%
• Management Earnings Forecasts 50%
• Institutional Infrastructure 50%