林嬋娟2006-07-262018-06-292006-07-262018-06-292005http://ntur.lib.ntu.edu.tw//handle/246246/18430近幾年連續的企業弊案發生後，會計師 的簽證品質以及獨立性成為世界各國證券 市場與管制者極為關注之議題。各國無不重 新審視如何強化會計師獨立性，其中一個重 要的議題是會計師的任期長短與審計品質 是否有關？是否應強制規範會計師或會計 師事務所輪調？由於各國的會計師輪調規 定主要係規範「事務所內」會計師的輪調， 過去研究僅能以「會計師事務所的任期」衡 量會計師與客戶之關係，尚乏探討「（個別） 會計師任期」與審計品質關聯之研究。因國 內查核報告必須由會計師簽名，故提供一個 探討「會計師及會計師事務所任期」是否影 響審計品質之機會。本研究之目的即在以台 灣年報之簽證會計師及事務所資料，檢視資 本市場關心的議題：(1)審計品質是否隨會 計師任期增長而降低(2)控制會計師任期 後，會計師事務所輪調是否可提升審計品 質？本研究以裁決性應計數為盈餘品質之 替代變數，研究結果發現，會計師任期增長 時，裁決性應計數（絕對金額及正值時）反 而減少。控制會計師任期後，會計師事務所 之任期與裁決性應計數（絕對值）呈顯著負 關係。研究結果並未支持任期愈長盈餘品質 愈差之假說。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.application/pdf57311 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所會計師任期會計師事務所任期裁決性應計數盈餘品質會計師輪調audit partner tenureaudit firm tenureauditor rotationdiscretionary accrualsearnings qualityreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18430/1/932416H002024.pdf