| 英文摘要 |
In recent years, the United States and Europe have re-examined whether auditor rotation can improve audit quality. Since the US Enron case, governments and academia have paid attention to the topic of corporate governance worldwide, and auditor tenure has often been used as a proxy variable for auditor independence, which is a crucial mechanism in corporate governance. This paper uses companies listed in Taiwan from 2009 to 2012 as the research sample to examine the relationship between auditor tenure and earnings management and to examine the effect of corporate governance. The results show that auditor tenure does not have a significant relationship with earnings management, and the interaction of corporate governance variables and auditor tenure, such as board size, percentage of outside directors, setting independent directors, and percentage of director holdings, correlate negatively with earnings management. |
