最近在歐美國家也重新討論會計師輪調制度是否能提升審計品質，根據會計研究月刊報導指出歐美國家紛紛對於會計師任期已有進一步的改變，因此，引發本文之研究動機，探討會計師任期與公司治理及盈餘管理之間的關聯性。
本研究係以台灣2009年至2012年之上市櫃公司為研究對象，分別測試會計師任期在連續任期、自1983年起算、自上市櫃年度起算和自公開發行年度起算的情況下與盈餘管理之間是否有影響。本研究結果發現會計師任期在以上四種情況下與盈餘管理無顯著相關，另外，會計師在任期自1983年起算、任期自上市櫃公司起算、任期自公開發行年度起算這三種情況下，與公司治理特性的交乘作用下，也與盈餘管理無顯著相關。但在連續任期與董事會規模、外部董事席次比率、獨立董事之設置、董監事持股比率的交乘的情況下與盈餘管理呈現顯著負相關。
In recent year, the auditor tenure and rotation has been a hot issue in literature, in U.S.A and Europe, they also discuss whether auditor rotation can be improve audit quality. According to reported that USA Financial Services Committee has been passed H.R. 1564 Audit Integrity and Job Protection Act, they forbid PCAOB to ask the auditor rotation of public company, and Europe Union would be prolong auditor tenure. These are the motivation of this study to examine the relationship corporate governance and auditor tenure and earnings management.
This study use listed companies from 2009 to 2012 in Taiwan for the study samples, discuss the relationship among corporate governance, auditor tenure and earnings management. This study use four methods to calculate auditor tenure, the result shows that under the four methods auditor tenure they didn’t have significant relation to earnings management, but, only under the auditor continuous tenure, TENURE×BODSIZE and TENURE×OUTBOD and TENURE×INDBD and TENURE×BSHOLD have the significant negative relation to earnings management. The result of this study will help industry, government, and academic to understand or clarify the relationship corporate governance and auditor tenure and earnings management and and also do the supplement for lacking of references.
