16 Panel B of Table 3 shows that the middle 50 percent observations (i.e., the ‘‘other auditors’’ category) have the
mean (median) forecast accuracy of 0.0254 (0.0025), which is similar to that of expert auditors (mean
0.0256 and median 0.0026 in column (3)). However, the difference is statistically insignificant
(t 0.89 and z 1.21). do. In