中文摘要：

结合事务所“做强做大”和“品牌建设”的背景,本文以2007~2015年我国A股上市公司为样本,实证检验了作为资本市场中信息处理专家的证券分析师在进行盈余预测时,是否会受到由审计师行业专长和品牌声誉带来的高质量审计（会计）信息的影响。研究发现,在其他条件不变的情况下,当审计师具有行业专长或品牌声誉时,受其审计的公司,分析师盈余预测的准确度更高、分歧度更低。进一步研究发现,两者的作用路径存在一定差异。

英文摘要：

Under the background that Ministry of Finance（MOF） and the Chinese Institute of Certified Public Accountants（CICPA） put emphasis on accounting firms＇ developing and expanding as well as their brand constructing, by using data of A-share listed companies of China from 2007 to 2015, this paper empirically tests whether analyst earnings forecast will be affected by auditor industry specialization and auditor brand reputation. Specific results demonstrate that analyst forecast accuracy is improved and analyst forecast dispersion is reduced when the firm is audited by auditors with industry specialization or brand reputation. Further analysis indicates that their influence paths are different.