| Summary: | 碩士 === 逢甲大學 === 會計所 === 97 === This purpose of implementing auditor-partner rotation regime is to enhance auditor independence and abridging the relationship between auditors and client. But in fact, part of audit client and their former auditors still maintain their relationship with each other, which is called “auditor resume”. This study examines the association between the auditor’s client importance, industry specialization and auditor tenure affect “former auditor resume”.
The empirical results are that: First, we don’t find the relationship between client importance and former auditor resume. Second, we find that the auditor’s industry specialization restrains to resume former client. According to this finding, infers that the reputation protection can effectively mitigate economic dependence. Finally, we find that the longer an auditor tenure, the more likely to resume former client. This means the ineffective of the “Auditor Partner Rotation” rule in Taiwan since 2003.
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