| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 97 === Different from the general field supply and demand rule of liberty, in order to keep auditing quality, it is offered in the market of a height with normal rule that the accountant''s audit serve. After waiting for the financial fraud case(Enron), the US Congress fully understands this kind of confidence crisis will probably cause the great threat to operation and economy of American capital market. Sarbanes-Oxley Act passed in July of 2002 . Taiwan also through build law it puts forward similar to be but relatively U.S.A. In Taiwan, there are two audit partner to audit financial report in one company, if one of audit partners has performed audit services for that company in each of the 5 previous fiscal years of that company, classify this company financial statement as essence examine. It was not limited to the types of the rotation. Utility to this regime, there is no final conclusion on the literature.Our research adopts Discretionary Accruals as the proxy for quality of earnings and investigates the quasi mandatory auditor rotation regime. In addition to company characteristic and auditor choice factors, our research explore the effect of auditor rotation types on the corporate earnings quality The empirical results indicate that, under the current rotation regime in Taiwan, earnings quality does not deteriorate with auditor tenure, but auditor rotation types will effect the earnings quality of the company.
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