A Study of Association between New CPA Partner and Auditor’s Quality

• Main Authors: Yu-Min Kao, 高榆岷
• Other Authors: 徐志順
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/c5ne9s

碩士 === 淡江大學 === 會計學系碩士班 === 106 === This study uses information from listed companies audited by the big four accounting firms for a total of eight years, 2009 to 2016 to investigate whether new partnership is relevant to audit quality. The results of this study show that under the condition that a new partner hold a post of the chief account, this new partnership will be positively and significantly related to the audit quality. This suggests that a new partner will protect his own rights and avoid lawsuits whenever he takes the initial appointment, hence the downward of DA also known as better audit quality. Furthermore, we find that if a new partner served as the deputy accountant and the customers are new at the same time, the audit quality of the auditors will be relatively low. We consider that a new partner may have lower rights between partners which result in assignment of customers with poor finance. In addition, being a deputy accountant means lack of overall programming which may lead to a negative relation between new partnership and audit quality.