| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 戚務君;黃惠琦 | zh_TW |
| dc.creator (作者) | Chi, Wuchun ; Huang, Huichi | en_US |
| dc.date (日期) | 2005-06 | en_US |
| dc.date.accessioned | 19-Feb-2014 15:47:16 (UTC+8) | - |
| dc.date.available | 19-Feb-2014 15:47:16 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Feb-2014 15:47:16 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64012 | - |
| dc.description.abstract (摘要) | 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. | en_US |
| dc.format.extent | 1639848 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Contemporary Accounting & Economics, 1(1), 65-92 | en_US |
| dc.source.uri (資料來源) | http://dx.doi.org/10.1016/S1815-5669(10)70003-5 | - |
| dc.subject (關鍵詞) | audit-firm tenure;audit-partner tenure;earnings quality;mandatory rotation | en_US |
| dc.title (題名) | Discretionary Accruals , Audit-Firm Tenure and Audit-Partner Tenure-Empirical Evidence from Taiwan | en_US |
| dc.type (資料類型) | article | en |
