This study is aimed at providing empirical evidence on the association between audit tenure and audit quality to support the argument of the enactment of regulation on audit rotation in Indonesia. Using the theory of comfort perspective, this study focused on the person-to-person relationship; that is the relationship between partners of the public auditing firm and the client firm’s CEO; as well as on the relations at the firm level. Panel regression is employed to study the association of audit tenure and audit quality. The results revealed the fact that the audit partner and CEO tenure measured by the years of the audit contract has a negative association with audit quality proxied by discretionary accruals. Furthermore, the tenure of the public auditing firm and the client’s firm had a moderately significant positive impact on companies’ audit quality. The results imply that the regulation of audit partner rotation is needed to renew the sense of comfort in terms of maintaining high audit quality.

中文翻译：

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审计任期和审计质量：更新的舒适感？

本研究旨在提供有关审计任期与审计质量之间关系的经验证据，以支持印度尼西亚颁布有关审计轮换的法规。本研究使用舒适度理论，重点研究人与人之间的关系。这是公共审计公司的合伙人与客户公司的首席执行官之间的关系；以及公司层面的关系。面板回归用于研究审计任期与审计质量的关系。结果揭示了这样一个事实，即根据审计合同的年限衡量的审计合伙人和首席执行官的任期与由可自由支配权产生的审计质量负相关。此外，公共审计公司和客户公司的任期对公司的审计质量有中等程度的积极影响。结果表明，在保持高审计质量方面，需要对审计合作伙伴轮换进行监管，以重新获得舒适感。