Empirical study on the relationship between audit tenure and earnings management: evidence from A——share firms in Shanghai Stock Market;

An Empirical Test of the Relationship between Audit Tenure and Earnings Quality on China Security Market;

An Empirical Study on the Relationship of Audit Tenure and Audit Quality Base on the Size of the Audit Firms;

With the disclosure of several major financial reporting failures,the relationship between auditor tenure and auditor independence has been drawn more attention.

Especially, their 16 years’cooperation relation caused the profound ponder that whether auditor tenure would affect the auditing collusion.

With the successive exposure of financial scandals in America in the early of this century, people were led to pay common attention to the detrimental effect of longer auditor tenure on auditor independence or audit quality again, and at the same time auditor rotation also became the focus of the discussion as before.

Empirical Study on the Relation between Auditor Tenure and Independence of Auditor in Chinese Listed Companies;

Measures and methods- like improving auditing system of economic responsibility- strictly carrying out auditing quality control and developing auditor s qualities- are adopted in order to avoid auditing risk of economic responsibility during the tenure of colleges to the maximum.