Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was high...Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.展开更多
In order to deal with the problems of laying and assembly planning of slender flexible parts in electromechanical products,a novel approach to operate the physically-based slender flexible parts in an augmented realit...In order to deal with the problems of laying and assembly planning of slender flexible parts in electromechanical products,a novel approach to operate the physically-based slender flexible parts in an augmented reality environment is presented in this paper.A discrete dynamic method is used to efficiently build the physical model of slender flexible parts,which is very well suited for interactive operation in the augmented reality environment.In this model,bending penalty force can be calculated by the bending energy function to improve dynamic bending behavior,and a penalty method is used to simplify the calculation of geometric torsion.With a reasonable construction of augmented reality environment,a real-time interactive algorithm based on the operating panel is proposed to enable users to interact with the virtual slender flexible parts in the mixed reality-based scene.A case study in the augmented reality environment shows that the proposed approach is efficient and feasible.展开更多
文摘Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.
基金supported by the Basic Research Project of China National 12th Five-year Plan
文摘In order to deal with the problems of laying and assembly planning of slender flexible parts in electromechanical products,a novel approach to operate the physically-based slender flexible parts in an augmented reality environment is presented in this paper.A discrete dynamic method is used to efficiently build the physical model of slender flexible parts,which is very well suited for interactive operation in the augmented reality environment.In this model,bending penalty force can be calculated by the bending energy function to improve dynamic bending behavior,and a penalty method is used to simplify the calculation of geometric torsion.With a reasonable construction of augmented reality environment,a real-time interactive algorithm based on the operating panel is proposed to enable users to interact with the virtual slender flexible parts in the mixed reality-based scene.A case study in the augmented reality environment shows that the proposed approach is efficient and feasible.
