The relationship between Audit FirmTenure and Earnings Management

• Main Authors: HSIEH,TSUNG-CHENG, 謝宗成
• Other Authors: TAN,HSING-CHAO
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/91879733593758726430

碩士 === 長榮大學 === 經營管理研究所 === 103 === Many countries have started to adopt IFRSs (International Financial Reporting Standards); among them, China has adopted IFRSs in their firms since 2007. There are obvious differences between the financial standards in IFRSs and the previous ones. While auditing the financial report, CPAs need a great deal of professional judgments. The goal of this research is to examine audit quality after adopting IFRSs in China, and to check the ability of inhibiting earnings management for the listed company in a term of audit . This study used a measure of discretionary accruals earnings management during 2007 to 2012 in the Chinese A-share listed companies as samples to explore the CPA office in mainland China after the 2007 adoption of IFRSs in relation to earnings management. The results showed that the longer the term of office can be more inhibited earnings management of listed companies.