{"id":"https://openalex.org/W1990998031","doi":"https://doi.org/10.1080/16081625.2005.10510647","title":"Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence","display_name":"Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence","publication_year":2005,"publication_date":"2005-06-01","ids":{"openalex":"https://openalex.org/W1990998031","doi":"https://doi.org/10.1080/16081625.2005.10510647","mag":"1990998031"},"language":"en","primary_location":{"id":"doi:10.1080/16081625.2005.10510647","doi":"https://doi.org/10.1080/16081625.2005.10510647","is_oa":false,"landing_page_url":"https://doi.org/10.1080/16081625.2005.10510647","pdf_url":null,"source":{"id":"https://openalex.org/S4210203108","display_name":"Asia-Pacific Journal of Accounting & Economics","issn_l":"1608-1625","issn":["1608-1625","2164-2257"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Journal of Accounting & Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://ink.library.smu.edu.sg/soa_research/73","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034444741","display_name":"Jong\u2010Hag Choi","orcid":"https://orcid.org/0000-0003-1397-1490","observed_orcids":["https://orcid.org/0000-0003-1397-1490"]},"institutions":[{"id":"https://openalex.org/I200769079","display_name":"Hong Kong University of Science and Technology","ror":"https://ror.org/00q4vv597","country_code":"HK","type":"education","lineage":["https://openalex.org/I200769079"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Jong-Hag Choi","raw_affiliation_strings":["Hong Kong University of Science and Technology","Hong Kong University of Science & Technology"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hong Kong University of Science and Technology","institution_ids":["https://openalex.org/I200769079"]},{"raw_affiliation_string":"Hong Kong University of Science & Technology","institution_ids":["https://openalex.org/I200769079"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016052785","display_name":"Tony Kang","orcid":"https://orcid.org/0000-0002-2997-9115","observed_orcids":["https://orcid.org/0000-0002-2997-9115"]},"institutions":[{"id":"https://openalex.org/I79891267","display_name":"Singapore Management University","ror":"https://ror.org/050qmg959","country_code":"SG","type":"education","lineage":["https://openalex.org/I79891267"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Tony Kang","raw_affiliation_strings":["Singapore Management University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Singapore Management University","institution_ids":["https://openalex.org/I79891267"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111900376","display_name":"Young Koan Kwon","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I157725225","display_name":"University of Illinois Urbana-Champaign","ror":"https://ror.org/047426m28","country_code":"US","type":"education","lineage":["https://openalex.org/I157725225"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Young K. Kwon","raw_affiliation_strings":["University of Illinois at Urbana-Champaign"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Illinois at Urbana-Champaign","institution_ids":["https://openalex.org/I157725225"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017729183","display_name":"Yoonseok Zang","orcid":"https://orcid.org/0000-0002-4961-2708","observed_orcids":["https://orcid.org/0000-0002-4961-2708"]},"institutions":[{"id":"https://openalex.org/I79891267","display_name":"Singapore Management University","ror":"https://ror.org/050qmg959","country_code":"SG","type":"education","lineage":["https://openalex.org/I79891267"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Yoonseok Zang","raw_affiliation_strings":["Singapore Management University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Singapore Management University","institution_ids":["https://openalex.org/I79891267"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"12","issue":"1","first_page":"37","last_page":"58"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9929999709129333},{"id":"https://openalex.org/keywords/earnings-forecast-accuracy","display_name":"earnings forecast accuracy","score":0.7429999709129333},{"id":"https://openalex.org/keywords/legal-environment","display_name":"legal environment","score":0.5830000042915344},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.722000002861023},{"id":"https://openalex.org/keywords/cross-listed-firms","display_name":"cross-listed firms","score":0.9350000023841858},{"id":"https://openalex.org/keywords/information-environment","display_name":"information environment","score":0.7540000081062317},{"id":"https://openalex.org/keywords/earnings-predictability","display_name":"earnings predictability","score":0.7519999742507935},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.3179999887943268}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7851319909095764},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7573196887969971},{"id":"https://openalex.org/C197640229","wikidata":"https://www.wikidata.org/wiki/Q2534066","display_name":"Predictability","level":2,"score":0.6900744438171387},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6627981662750244},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.6264328956604004},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5754969120025635},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5388926863670349},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5241166353225708},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4760472774505615},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4118524491786957},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22755363583564758},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.13182353973388672},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06348574161529541},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/16081625.2005.10510647","doi":"https://doi.org/10.1080/16081625.2005.10510647","is_oa":false,"landing_page_url":"https://doi.org/10.1080/16081625.2005.10510647","pdf_url":null,"source":{"id":"https://openalex.org/S4210203108","display_name":"Asia-Pacific Journal of Accounting & Economics","issn_l":"1608-1625","issn":["1608-1625","2164-2257"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Journal of Accounting & Economics","raw_type":"journal-article"},{"id":"pmh:oai:ink.library.smu.edu.sg:soa_research-1072","doi":null,"is_oa":true,"landing_page_url":"https://ink.library.smu.edu.sg/soa_research/73","pdf_url":null,"source":{"id":"https://openalex.org/S4306401925","display_name":"Singapore Management University Institutional Knowledge (InK) (Singapore Management University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79891267","host_organization_name":"Singapore Management University","host_organization_lineage":["https://openalex.org/I79891267"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Paper"},{"id":"pmh:oai:ink.library.smu.edu.sg:soa_research-1123","doi":null,"is_oa":false,"landing_page_url":"https://ink.library.smu.edu.sg/soa_research/124","pdf_url":null,"source":{"id":"https://openalex.org/S4306401925","display_name":"Singapore Management University Institutional Knowledge (InK) (Singapore Management University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79891267","host_organization_name":"Singapore Management University","host_organization_lineage":["https://openalex.org/I79891267"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1080/16081625.2005.10510647","raw_type":"Journal Article"},{"id":"pmh:oai:ink.library.smu.edu.sg:soa_research-1132","doi":null,"is_oa":true,"landing_page_url":"https://ink.library.smu.edu.sg/soa_research/133","pdf_url":null,"source":{"id":"https://openalex.org/S4306401925","display_name":"Singapore Management University Institutional Knowledge (InK) (Singapore Management University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79891267","host_organization_name":"Singapore Management University","host_organization_lineage":["https://openalex.org/I79891267"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Paper"}],"best_oa_location":{"id":"pmh:oai:ink.library.smu.edu.sg:soa_research-1072","doi":null,"is_oa":true,"landing_page_url":"https://ink.library.smu.edu.sg/soa_research/73","pdf_url":null,"source":{"id":"https://openalex.org/S4306401925","display_name":"Singapore Management University Institutional Knowledge (InK) (Singapore Management University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79891267","host_organization_name":"Singapore Management University","host_organization_lineage":["https://openalex.org/I79891267"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Conference Paper"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":48,"referenced_works":["https://openalex.org/W26655026","https://openalex.org/W206890942","https://openalex.org/W404659399","https://openalex.org/W1566046679","https://openalex.org/W1579719521","https://openalex.org/W1689675131","https://openalex.org/W1791946261","https://openalex.org/W1966587977","https://openalex.org/W1982637573","https://openalex.org/W1990317644","https://openalex.org/W1997246417","https://openalex.org/W2002169686","https://openalex.org/W2014638211","https://openalex.org/W2022840860","https://openalex.org/W2027064974","https://openalex.org/W2042790919","https://openalex.org/W2045329012","https://openalex.org/W2058048138","https://openalex.org/W2062350776","https://openalex.org/W2065776246","https://openalex.org/W2096718584","https://openalex.org/W2096874528","https://openalex.org/W2101273523","https://openalex.org/W2105477065","https://openalex.org/W2108818539","https://openalex.org/W2111713374","https://openalex.org/W2113430743","https://openalex.org/W2116719797","https://openalex.org/W2134151165","https://openalex.org/W2143847861","https://openalex.org/W2146456138","https://openalex.org/W2147662694","https://openalex.org/W2167492497","https://openalex.org/W2323730052","https://openalex.org/W2588868200","https://openalex.org/W2890734298","https://openalex.org/W3121296121","https://openalex.org/W3121471642","https://openalex.org/W3121759882","https://openalex.org/W3121940960","https://openalex.org/W3121951548","https://openalex.org/W3122489987","https://openalex.org/W3123368870","https://openalex.org/W3123748565","https://openalex.org/W3124397182","https://openalex.org/W4297995309","https://openalex.org/W4298863114","https://openalex.org/W7136788408"],"related_works":["https://openalex.org/W1604087022","https://openalex.org/W2104980577","https://openalex.org/W2190913989","https://openalex.org/W3124412876","https://openalex.org/W7095925811","https://openalex.org/W2065852631","https://openalex.org/W3081490818","https://openalex.org/W3124397182","https://openalex.org/W2118218394","https://openalex.org/W3125560500"],"abstract_inverted_index":{"In":[0,28],"this":[1],"study,":[2],"we":[3,39],"investigate":[4],"the":[5,8,26,36,42],"relation":[6],"between":[7,44],"quality":[9,46],"of":[10,16,31],"external":[11],"audit":[12,45,72],"and":[13,22,47,55,62,89],"earnings":[14],"predictability":[15],"firms":[17,33],"situated":[18],"in":[19,35,52,59,86],"different":[20],"legal":[21,54,61,88],"disclosure":[23,56,63,90],"environments":[24,57],"around":[25],"world.":[27],"a":[29],"sample":[30],"multinational":[32],"cross-listed":[34],"United":[37],"States,":[38],"find":[40],"that":[41,71],"association":[43],"forecast":[48],"accuracy":[49],"is":[50],"stronger":[51],"weak":[53,87],"than":[58],"strong":[60],"environments.":[64,91],"We":[65],"interpret":[66],"these":[67],"results":[68],"as":[69,76],"suggesting":[70],"service":[73],"can":[74],"serve":[75],"an":[77],"alternative":[78],"device":[79],"to":[80],"improve":[81],"market":[82],"participants'":[83],"information":[84],"environment":[85]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}