Does a long-term audit partner tenure impair audit quality? A comparison between the Ordinary Least Squares and Linear Mixed Model
學年 99
學期 1
發表日期 2010-08-02
作品名稱 Does a long-term audit partner tenure impair audit quality? A comparison between the Ordinary Least Squares and Linear Mixed Model
作品名稱（其他語言）
著者 Chang, Yu-Shan; Shiue, Min-Jeng; Lin, Yu-Jr
作品所屬單位 淡江大學會計學系
出版者
會議名稱 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting
會議地點 San Francisco, California, U.S.A.
摘要 This paper aims to determine the impact of mandatory auditor rotation on audit quality by collecting data from Taiwanese companies. In 2004, the Taiwanese government stipulated a five-year audit partners’ rotation. We calculate the audit tenure using both audit firms and partners and explore the differences and effects of discretionary accruals before and after the stipulation. We employ a linear mixed model to control the variance among companies, audit partners, and audit firms in order to observe the stability of the ordinary least squares (OLS) regression results. Empirical results from OLS regression indicate that the new auditors’ rotation policy in Taiwan does not improve the audit quality of audit partners. However, according to the linear mixed model results, we find that it is important to take the variances among companies, partners, and firms into account. If we only use the OLS results, it may easily lead to bias.
關鍵字
語言 en_US
收錄於
會議性質 國際
校內研討會地點 無
研討會時間 20100802~20100802
通訊作者
國別 USA
公開徵稿 Y
出版型式 紙本
出處 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting
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