Managing the university in the context of ethics is one of many elements in the management of this specific organization. The task of university is functioning based on universal values, mission, vision, ethical codes...Managing the university in the context of ethics is one of many elements in the management of this specific organization. The task of university is functioning based on universal values, mission, vision, ethical codes, and responsibility and worthy behavior towards internal and external environment. In the era of globalization and constant changes, only a modernly managed higher education institution, acting according to principles of ethics, is able to meet requirements of surroundings. Behaviors of academic community should promote ethical actions in higher education institutions. It should be noted that the reputation, prestige in higher education, should also be based on the proceedings consistent with ethics.展开更多
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
文摘Managing the university in the context of ethics is one of many elements in the management of this specific organization. The task of university is functioning based on universal values, mission, vision, ethical codes, and responsibility and worthy behavior towards internal and external environment. In the era of globalization and constant changes, only a modernly managed higher education institution, acting according to principles of ethics, is able to meet requirements of surroundings. Behaviors of academic community should promote ethical actions in higher education institutions. It should be noted that the reputation, prestige in higher education, should also be based on the proceedings consistent with ethics.
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.
