會計師任期會影響盈餘品質嗎？
Date Issued
2005
Date
2005
Author(s)
DOI
932416H002024
Abstract
Prior studies have investigated the
relation between audit firm tenure and
earnings quality. However, since audit firm
tenure is correlated with partner tenure, the
evidence at audit firm level could be
attributable to partner tenure, which makes it
difficult to draw inferences on whether
imposing a limit on audit firm tenure would
have any effect on earnings quality. On the
other hand, despite the requirement of audit
partner rotation in several countries, academic
research has not investigated the relation
between partner tenure and earnings quality.
We investigate this issue using a sample of
Taiwanese companies whose audit reports
show the audit partners’ names. Using
discretionary accruals as a proxy for earnings
quality, we find that the absolute and positive
values of discretionary accruals decrease
significantly with audit partner tenure. After
controlling for audit partner tenure, we find
that absolute discretionary accruals decrease
significantly with audit firm tenure. Our
findings are not consistent with the arguments
that (i) earnings quality decreases with
extended audit partner tenure and (ii) audit
firm rotation in addition to partner rotation
would improve earnings quality.
Subjects
audit partner tenure
audit firm
tenure
tenure
auditor rotation
discretionary accruals
earnings quality
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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