摘要
为了检验具有不同动机的关联方交易与审计意见的关系,将关联交易分类为机会主义型关联交易和决策有用型关联交易,在此以2007—2014年在沪深两市披露关联方交易金额的上市公司作为研究样本,进行了回归分析。检验结果表明,当上市公司基于配股、保牌、避税、融资等动机而发生机会主义型关联交易时,注册会计师越有可能出具非标准的审计意见。上市公司以节约交易成本、促进经营效率等动机为出发点,发生的决策有用型关联交易的金额不会影响注册会计师出具的审计意见类型。根据以上结论,注册会计师进行审计时,对于需要配股、保牌的企业发生的关联交易需要引起足够的重视。
In order to test the relationship between the related party transactions with different motivations and the audit opinions, transactions will be classified into opportunistic related ones and useful decision-making type of related ones . This paper selects the listed com- panies which disclose the amount of the related party in Shanghai and Shenzhen stock markets from 2007 to 2014 as research samples and makes the regression analysis. The results indicate that certified public accountants（CPA） will be more likely to issue non-standard au- dit opinions when the listed companies did the opportunistic type of related party transac- tions based on the motivations of company shares, insurance card, tax avoidance, financing, etc. The listed companies are based on the motivations of saving transaction costs and pro- moting the management efficiency as the starting point, and the amount of happened useful decision-making type of related transactions will not affect the type of audit opinions issued by CPAs. According to the above conclusion, when the CPAs are auditing, they need to pay more attention to the related party transactions happened in the enterprises that require company shares and insurance card.
作者
李玉兰
任学彬
LI Yu-lan REN Xue-bin(College of Economics and Management, Yanbian University, Yanji, Jilin, 133002, China)
出处
《延边大学学报（社会科学版）》
CSSCI
2017年第2期112-121,共10页
Journal of Yanbian University：Social Science Edition
关键词
机会主义型关联交易
决策有用型关联交易
盈余管理
审计意见
opportunistic type of related party transactions
useful decision-making type of related party transactions
earnings management
audit opinion
