| Summary: | 碩士 === 靜宜大學 === 會計學系 === 100 === This study aimed to investigate the correlation of the familiarity with the accountant and the management and audit quality, according to the previous literature of the familiarity with accountants and client’s management, there’re two types of the familiarity: The first one is the familiarity with the business organization, it can contribute to upgrading the audit quality；The other one is the personal familiarity, it resulting in lower audit quality. I use the “overlapping period” which audit partner works with management as a proxy for the familiarity with accountants and client’s management.
I use performance-adjusted discretionary accruals as a proxy for audit quality and examine its relationship with auditor-management collaboration tenure. In conclusion, audit tenure doesn’t affect audit quality. It’s a negative association between management tenure and audit quality. It’s a positive association between collaboration tenure and audit quality.
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