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Title:	Does an Auditor’s Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime?
Authors:	Chi, Wuchun;Liao, Hsiumei;Xie, Hong 戚務君
Contributors:	會計系
Keywords:	earnings quality;auditor expertise;mandatory partner rotation;client-specific tenure;industry-specific market share
Date:	2014-01
Issue Date:	2014-04-09 15:45:48 (UTC+8)
Abstract:	Prior studies commonly use an auditor’s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner’s within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner’s within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner’s within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner’s within-industry market share and auditor industry expertise and caution researchers against using an audit partner’s within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.
Relation:	Journal of Modern Accounting and Auditing, Vol.10, No.1, pp.80-96
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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