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. This study focused on the person-to-person relationship; that is the relationship between partners of public auditing firm and client’s firm’s CEO. Using panel regression method, the first result revealed the fact that the variable of partner-CEO tenure measured by the years of the contract has a negative association with audit quality proxied by discretionary accruals. The second result found that the tenure of public auditing firm and client’s firm had a moderately significant impact on companies’ audit quality. The results imply that the regulation of audit partner rotation is needed to maintain a high audit quality.

Keywords: audit quality, auditor partner tenure, discretionary accrual