The Relation between Audit Rotation and Earnings Management
碩士 === 國立成功大學 === 會計學系碩博士班 === 92 === In recent years, the accounting scandals have focus the public’s eye on earnings quality and on audit quality. For solving the problem, the Sarbanes-Oxley Act of 2002 made several related regulations, and required the audit-firm to mandate rotation in every 5...
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ndltd-TW-092NCKU53850132016-06-17T04:16:57Z http://ndltd.ncl.edu.tw/handle/57228159094338500796 The Relation between Audit Rotation and Earnings Management 審計輪調與盈餘管理之關係探討 Jiun-Ming Yeh 葉峻銘 碩士 國立成功大學 會計學系碩博士班 92 In recent years, the accounting scandals have focus the public’s eye on earnings quality and on audit quality. For solving the problem, the Sarbanes-Oxley Act of 2002 made several related regulations, and required the audit-firm to mandate rotation in every 5 years. Therefore the paper examines the relation between audit rotation and earnings management. The two mainly themes of this study are: 1. the relation between the absolute value of earnings management and audit-firm tenure. 2. the relation between the effect of earnings management and audit-firm tenure. We find a significant negative relation between absolute discretionary accruals and tenure which is consistent with the supporting mandatory rotation. However, there is a significant positive relation between absolute special item and tenure, consistent with the opposing mandatory rotation. Then we divide the effect of earnings management into income-increasing and income-decreasing. The results show that there is a significant negative relation between signed discretionary accrual and tenure. The longer tenure can constrain management to manipulate earnings. On the contrary, there is a significant negative relation between negative special items and tenure. It shows that the longer tenure the more income-decreasing earnings management. Yao-Tsung Chen 陳耀宗 2004 學位論文 ; thesis 60 zh-TW |
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碩士 === 國立成功大學 === 會計學系碩博士班 === 92 === In recent years, the accounting scandals have focus the public’s eye on earnings quality and on audit quality. For solving the problem, the Sarbanes-Oxley Act of 2002 made several related regulations, and required the audit-firm to mandate rotation in every 5 years. Therefore the paper examines the relation between audit rotation and earnings management.
The two mainly themes of this study are:
1. the relation between the absolute value of earnings management and audit-firm tenure.
2. the relation between the effect of earnings management and audit-firm tenure.
We find a significant negative relation between absolute discretionary accruals and tenure which is consistent with the supporting mandatory rotation. However, there is a significant positive relation between absolute special item and tenure, consistent with the opposing mandatory rotation. Then we divide the effect of earnings management into income-increasing and income-decreasing. The results show that there is a significant negative relation between signed discretionary accrual and tenure. The longer tenure can constrain management to manipulate earnings. On the contrary, there is a significant negative relation between negative special items and tenure. It shows that the longer tenure the more income-decreasing earnings management.
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author2 |
Yao-Tsung Chen |
author_facet |
Yao-Tsung Chen Jiun-Ming Yeh 葉峻銘 |
author |
Jiun-Ming Yeh 葉峻銘 |
spellingShingle |
Jiun-Ming Yeh 葉峻銘 The Relation between Audit Rotation and Earnings Management |
author_sort |
Jiun-Ming Yeh |
title |
The Relation between Audit Rotation and Earnings Management |
title_short |
The Relation between Audit Rotation and Earnings Management |
title_full |
The Relation between Audit Rotation and Earnings Management |
title_fullStr |
The Relation between Audit Rotation and Earnings Management |
title_full_unstemmed |
The Relation between Audit Rotation and Earnings Management |
title_sort |
relation between audit rotation and earnings management |
publishDate |
2004 |
url |
http://ndltd.ncl.edu.tw/handle/57228159094338500796 |
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