| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 104 === The goal of this study is aimed at exploring the effect of Auditor Tenure on theassets impairment induced by earnings management.The sample of this studyconsists of firms listed on the Taiwan Security Exchange Corporation and Gretai Securities Market in Taiwan during 2005-2014. Following Chi et al.(2009), this study uses auditor tenure to conduct the empirical test.
The empirical results are as follows:
1. Some part of assets impairment is indeedinduced by earnings management, including taking a big bath, income smoothing, IPO and management change.
2. The auditor with longer tenure can constrains the assets impairments induced by taking a big bathor management change.
3. This study also conducts a number of sensitivity tests and gains similarempirical results.
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