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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64012
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64012

    Title: Discretionary Accruals , Audit-Firm Tenure and Audit-Partner Tenure-Empirical Evidence from Taiwan
    Authors: 戚務君;黃惠琦
    Chi, Wuchun;Huang, Huichi
    Contributors: 會計系
    Keywords: audit-firm tenure;audit-partner tenure;earnings quality;mandatory rotation
    Date: 2005-06
    Issue Date: 2014-02-19 15:47:16 (UTC+8)
    Abstract: This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality. Besides, Big 5 auditors are superior in obtaining learning experience in the initial period of engagement, which implies that the negative effect on earnings quality is more serious for clients of non-Big 5 auditors if audit-firm rotation is mandated. These empirical results are valuable to the regulator even though they are analysed on a non-mandatory auditor rotation regime.
    Relation: Journal of Contemporary Accounting & Economics, 1(1), 65-92
    Source URI: http://dx.doi.org/10.1016/S1815-5669(10)70003-5
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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