| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 100 === Prior researches focus on the effect of auditor’s tenure or the firms of auditors scale on earnings management. Feather (1977) concluded that the elder men/women are more conservative than the younger men/women through his research. This study aims to explore whether the auditors’ age affect the behavior of client’s earnings management, and examines the relationships among the auditors’ age, auditors’ tenure and earnings management. I use absolute discretionary accruals to measure the degree of earnings management. The empirical results show that the firms with elder auditor’s attestation have lower discretionary accruals than the firms with younger auditor’s attestation, meanwhile, the tenure of auditor’s firm is longer, the discretionary accruals of firms is lower. Moreover, these two variables interaction has negative effect on earnings management. Is the interaction between auditors’ age and tenure variables of the CPA, for the tenure with earning management being investigated would negative effect would be with negative affection, but the age of the CPA and the BIG4’s accounting firms, there are no impact for the companies with earning management being investigated. However, the interaction about auditors’ age and size does not have impact on earnings management. The contribution of this study emphasizes the auditors’ age and tenure are one of the critical variables to affect earnings management decisions.
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