English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 91913/122132 (75%)
Visitors : 25746105      Online Users : 128
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/65217
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/65217


    Title: Does an Auditor's Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation
    Authors: Chi, Wuchun;Liao, Hsiumei;Xie, Hong
    戚務君
    Contributors: 會計系
    Keywords: earnings quality;auditor expertise;mandatory partner rotation;client-specific tenure;industry-specific market share
    Date: 2013.12
    Issue Date: 2014-04-09 15:45:48 (UTC+8)
    Abstract: Prior studies commonly use an auditor’s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner’s within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner’s within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner’s within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner’s within-industry market share and auditor industry expertise and caution researchers against using an audit partner’s within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.
    Relation: Journal of Modern Accounting and Auditing,
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    1312.pdf140KbAdobe PDF1037View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback