Abstract:Taking listed companies from 2006 to 2023 as samples, this paper explores the impact of auditor’s technological proximity knowledge on analysts earnings forecasts. The findings reveal that auditors technological proximity knowledge can significantly reduces analysts earnings forecast errors and divergence. The mechanism tests indicate that this effect is achieved by enhancing the quality of corporate innovation information disclosure. The heterogeneity analysis shows that the influence of auditors technological proximity knowledge on analysts earnings forecasts is more pronounced in technologyintensive industries and among firms with lower media attention. Further analysis demonstrates that technological proximity knowledge among auditors outside the same industry has a stronger positive effect on analysts earnings forecasts than that from auditors within the same industry. From the perspective of innovation information disclosure, this study uncovers the mechanism through which auditors technological proximity knowledge affects analysts earnings forecasts, these findings have important practical implications for improving the efficiency of capital market and optimizing resource allocation.