| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This paper investigates the relationship between auditor tenure and enterprise tax aggressiveness. Auditor tenure is defined as the CPA tenure, and enterprise tax aggressiveness is defined as the effective tax rate. Research data were collect from publicly traded companies from 2012 to 2015; the empirical results reveal that there is a positive relationship between auditor tenure and effective tax rate, suggesting that the longer the auditor tenure, the lesser enterprise tax aggressiveness. Therefore, the results do not support the necessity of mandatory audit partners’ rotation, and the several analyses indicate the findings of this paper are robust.
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