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The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability

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  • Mao-Chang Wang

Abstract

This study investigates the effects audit partner tenure and firm profitability on the market value of the firm. This study extends Ohlson’s model by examining audit partner tenure, and the interaction between residual earnings per share and audit partner tenure on firm value. This issue is particularly important in light of regulations requiring audit partner rotation in the United States, Taiwan and other countries. The model is tested using large internationally listed companies in Taiwan. The findings on average do not support audit partner rotation in Taiwan.

Suggested Citation

  • Mao-Chang Wang, 2009. "The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 115-120.
    • Handle: RePEc:ibf:acttax:v:1:y:2009:i:1:p:115-120
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    More about this item

    Keywords

    Firm’s valuation; audit partner tenure; profitability; corporate governance;
    All these keywords.

    JEL classification:

    • G1 - Financial Economics - - General Financial Markets
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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