The Association of Auditors’ Characteristics and Auditor Changes

• Main Authors: Chia-Chieh Lin, 林 佳 潔
• Other Authors: Yan-Jie Yang
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/00773071593341873651

碩士 === 元智大學 === 會計學程 === 99 === This is a study about the audit market regarding the transfer of CPAs from one to other accounting firm within 1996 and 2009 in Taiwan. The purpose of this study is to test whether the auditor’s characteristics is the influence for their clients to follow the CPAs’s decision and transfer to another accounting firm. The empirical results show that the longer the tenure and stronger industrial specialization the CPAs are, the CPA’s clients will follow them to transfer to other accounting firm. When the client has higher risk; CPAs will not bring them to other accounting firm. Research shows that the characteristics of CPAs will be the reason which determines whether the clients will follow CPAs’ transfer or not. When CPA transfers the accounting firm from the same size the results will be same.