會計師任期與審計品質之關連性研究

Auditor Tenure and Audit Quality

10.6656/MR.2008.27.4.CHI.1

劉嘉雯(Chia-Wen Liu)；王泰昌(Tay-Chang Wang)

會計師任期 ； 審計品質 ； 查核報告 ； 繼續經營 ； 會計師獨立性 ； Auditor tenure ； Audit quality ； Audit report ； Going-concern opinion ； Auditor independence

管理評論

27卷4期（2008 / 10 / 01）

1 - 28

繁體中文

本研究分別以簽證會計師個人及簽證會計師事務所為對象衡量會計師任期，並以會計師簽發對繼續經營有重大疑慮審計意見之查核報告的可能性作為審計品質之衡量變數，分析會計師任期與審計品質之關連性。研究結果發現，在控制公司規模、財務狀況、前期審計意見、簽證會計師事務所是否為五大、處分資產以快速籌措現金之能力、下年度現金增資或發行公司債等其他可能影響查核報告意見類型之因素後，繼續經營有疑慮審計意見與會計師任期間無顯著關係或為顯著的正向關係。因此，本研究結果並不支持主張強制性輪調者所言，較長的會計師任期會損害審計品質之論點。

This paper studies the relation between the likelihood of a going-concern opinion and auditor tenure. Auditor tenure is defined as both the CPA tenure and CPA-firm tenure. After controlling for the effect of client size, financial condition, prior period opinion, auditor type, the ability for the company to dispose assets to obtain cash and the new issue of stock or bond next year, empirical results indicate that the likelihood of a going-concern opinion is non-significantly or significantly positively related to auditor tenure. Therefore, the results do not support the argument that long auditor tenure has adverse effects on audit quality.

1. Fan, Hung-shu,Ching-lung Chen(2004).Auditor Tenure and Earnings Quality.2004 Accounting Theory and Practice Conference,Taipei:
   連結：
2. Jiang, Jia-xun,Ya-wen Yang(2005).The Effects of Audit Firms` Industry Specialization and Auditor Tenure on Earnings Quality.Journal of Contemporary Accounting,6(1),23-60.
   連結：
3. Lee, Jan-zan,Hsiu-feng Lin(2005).The Relations between Auditor Tenure and Abnormal Accruals.Management Review,24(4),103-126.
   連結：
4. Liu, Chiawen,Taychang Wang(2005).Going Concern Opinions: Before and After SAS No. 33.Journal of Management,22(4),525-548.
   連結：
5. Su, Yu-hui(2005).Auditor Tenure and Audit Quality.Journal of Contemporary Accounting,6(2),63-96.
   連結：
6. American Institute of Certified Public Accountants(1992).Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies.New York:AICPA.
7. Arrunada, Benito,Candido Paz-Ares(1997).Mandatory Rotation of Company Auditors: A critical examination.International Review of Law and Economics,17(1),31-61.
8. Behn, Bruce K.,Steven E. Kaplan,Kip R. Krumwiede(2001).Further Evidence on the Auditor`s Going-concern Report: The Influence of Management Plans.Auditing: A Journal of Practice & Theory,20(1),13-28.
9. Carcello, Joseph V.,Albert L. Nagy(2004).Audit Firm Tenure and Fraudulent Financial Reporting.Auditing: A Journal of Practice & Theory,23(2),55-69.
10. Carcello, Joseph V.,Dana R. Hermanson,H. Fenwick Huss(1997).The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results.Auditing: A Journal of Practice & Theory,16(Spring),114-123.
11. Carcello, Joseph V.,Dana R. Hermanson,H. Fenwick Huss(2000).Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size.Auditing: A Journal of Practice & Theory,19(Spring),67-77.
12. Carey, Peter,Roger Simnett(2006).Audit Partner Tenure and Audit Quality.The Accounting Review,81(May),653-676.
13. Catanach Anthony H.,Paul L. Walker(1999).The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework.Journal of International Accounting, Auditing & Taxation,8(1),43-66.
14. Chen, Kevin. C. W.,Bryan K. Church(1992).Default on Debt Obligations and the Issuance of Going-concern Opinions.Auditing: A Journal of Practice & Theory,11(Fall),30-49.
15. Chi, Wuchun(2004).An Exploratory Study on the Comparison among the Effect of Various Definitions for Audit-Client Relationship and Client Importance Traced at an Audit-Partner Level on Discretionary Accruals.2004 Accounting Theory and Practice Conference,Taipei:
16. Chi, Wuchun,Huichi Huang(2005).Discretionary Accruals, Audit-firm Tenure and Audit-partner Tenure: Empirical Evidence from Taiwan.Journal of Contemporary Accounting and Economics,1(1),65-92.
17. Chiang, Ching Ching(1999).Soochow University.
18. Working paper
19. DeFond, Mark L.,K. Raghunandan,R. Subramanyam(2002).Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions.Journal of Accounting Research,40(September),1247-1274.
20. Dopuch, Nicholas,Robert W. Holthausen,Richard W. Leftwich(1987).Predicting Audit Qualifications with Financial and Market Variables.The Accounting Review,62(July),431-454.
21. Geiger, Marshall A.,K. Raghunandan(2002).Auditor Tenure and Audit Reporting Failures.Auditing: A Journal of Practice & Theory,21(1),67-78.
22. Ghosh, Aloke,Doocheol Moon(2005).Auditor Tenure and Perceptions of Audit Quality.The Accounting Review,80(2),585-612.
23. Hsieh, Yung-Ming(2004).The Effect of Auditor Conservatism on the Relation between Audit-firm Tenure and Abnormal Accruals.2004 Accounting Theory and Practice Conference
24. Institute of Chartered Accountants in England and Wales(2002).Mandatory Rotation of Audit Firms: Review of Current Requirements, Research and Publications.
25. Johnson, Van E.,Inder K. Khurana,J. Kenneth Reynolds(2002).Audit-firm Tenure and the Quality of Financial Reports.Contemporary Accounting Research,19(4),637-660.
26. Knechel, W. Robert,Ann. Vanstraelen(2007).The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions.Auditing: A Journal of Practice & Theory,26(1),113-131.
27. Louwers, Timothy J.(1998).The Relation between Going-concern Opinions and the Auditor`s Loss Function.Journal of Accounting Research,36(1),143-156.
28. Mansi, Sattar. A.,William. F. Maxwell,Darius P. Miller(2004).Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market.Journal of Accounting Research,42(4),755-793.
29. Myers, James N.,Linda A. Myers,Thomas C. Omer(2003).Exploring the Term of the Auditor-client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?.Accounting Review,78(3),779-799.
30. Nagy, Albert L.(2005).Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen.Accounting Horizons,19(2),51-68.
31. Petty, R.,S. Cuganesan(1996).Auditor Rotation: Framing the Debate.Australian Accountant,66(4),40-41.
32. Raghunandan, K.,D. V. Rama(1995).Audit Reports for Companies in Financial Distress: Before and after SAS No. 59.Auditing: A Journal of Practice & Theory,14(1),50-63.
33. Reynolds, J. Kenneth,Jere. R. Francis(2001).Does Size matter? The Influence of Large Clients on Office-level Auditor Reporting Decisions.Journal of Accounting and Economics,30(December),375-400.
34. U.S. General Accounting Office(2003).Public Accounting Firm: Required Study on the Potential Effects of Mandatory Audit Firm Rotation.Washington, D.C.:GAO.

1. 林嘉諭(2016)。獨立董事任期與盈餘品質之關聯性。中原大學會計學系學位論文。2016。1-34。 
2. 高偉哲(2018)。不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較。國立臺灣大學會計學系學位論文。2018。1-201。 
3. 李宛蕙(2016)。博達案前後會計師業審計人員品質與經營策略對經營績效影響之研究。長榮大學經營管理研究所學位論文。2016。1-48。