This research investigates the realition between CPA firm tenure and earmings quality using discretionary accruals as proxy for earning quality. Our study is motivated by Kep Bapepam No: Kep-20/PM/2002 peraturan No VIII A2 no. 5 that stipulates 5 years CPA firm mandatory rotation. Regression result, controling for firm size, leverage and ROA, suggests that CPA firm tenure does not have any significant influence on earning quality. The implication of our study is that imposing mandatory limit on the duration of CPA firm-client relationship may not have any effects on earnings quality.
展开▼
机译:本研究以酌情应计收益作为收入质量的代表,调查了注册会计师公司的任期与收入质量之间的关系。我们的研究是由Kep Bapepam No. Kep-20 / PM / 2002 peraturan No VIII A2 no。推动的。规定5年CPA强制轮换的5。通过对公司规模,杠杆和ROA进行控制的回归结果表明,CPA公司的任期对收益质量没有任何重大影响。我们的研究表明,对会计师事务所与客户关系的持续时间施加强制性限制可能不会对收益质量产生任何影响。
展开▼