| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | Chi, Wuchun ; Liao, Hsiumei ; Xie, Hong | en_US |
| dc.creator (作者) | 戚務君 | zh_TW |
| dc.date (日期) | 2014-01 | en_US |
| dc.date.accessioned | 9-Apr-2014 15:45:48 (UTC+8) | - |
| dc.date.available | 9-Apr-2014 15:45:48 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Apr-2014 15:45:48 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/65217 | - |
| dc.description.abstract (摘要) | 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. | en_US |
| dc.format.extent | 143507 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Journal of Modern Accounting and Auditing, Vol.10, No.1, pp.80-96 | en_US |
| dc.subject (關鍵詞) | earnings quality;auditor expertise;mandatory partner rotation;client-specific tenure;industry-specific market share | en_US |
| dc.title (題名) | Does an Auditor’s Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime? | en_US |
| dc.type (資料類型) | article | en |
