The Relationship between the Audit Partner Tenure, and Earnings Management for Taiwan Listed Companies: The Mediate Effect of Corporate Governance

• Main Authors: Chen, Wan-Yu, 陳婉瑜
• Other Authors: Wang, Mao-Chang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/37157860819285277095

碩士 === 中國文化大學 === 會計學系 === 102 === In recent year, the auditor tenure and rotation has been a hot issue in literature, in U.S.A and Europe, they also discuss whether auditor rotation can be improve audit quality. According to reported that USA Financial Services Committee has been passed H.R. 1564 Audit Integrity and Job Protection Act, they forbid PCAOB to ask the auditor rotation of public company, and Europe Union would be prolong auditor tenure. These are the motivation of this study to examine the relationship corporate governance and auditor tenure and earnings management. This study use listed companies from 2009 to 2012 in Taiwan for the study samples, discuss the relationship among corporate governance, auditor tenure and earnings management. This study use four methods to calculate auditor tenure, the result shows that under the four methods auditor tenure they didn’t have significant relation to earnings management, but, only under the auditor continuous tenure, TENURE×BODSIZE and TENURE×OUTBOD and TENURE×INDBD and TENURE×BSHOLD have the significant negative relation to earnings management. The result of this study will help industry, government, and academic to understand or clarify the relationship corporate governance and auditor tenure and earnings management and and also do the supplement for lacking of references.