文献类型：期刊文献

中文题名：上市公司关联交易对审计质量的影响研究

英文题名：Research on the Impact of Related Party Transactions of Listed Companies on Audit Quality

作者：詹细明[1];唐少清[1];李俊林[1]

第一作者：詹细明

机构：[1]北京联合大学管理学院,北京100101

第一机构：北京联合大学管理学院

年份：2021

期号：S01

起止页码：429-437

中文期刊名：中国软科学

外文期刊名：China Soft Science

收录：CSTPCD;;北大核心:【北大核心2020】；CSCD:【CSCD2021_2022】；CSSCI:【CSSCI2021_2022】；

基金：北京市社会科学基金项目“数字化转型下内部审计推动北京市国有企业高质量发簪研究”(21GLC037)。

语种：中文

中文关键词：关联交易;审计质量;审计意见;机会主义型关联交易;决策有用型关联交易

外文关键词：related party transactions;audit opinions;audit quality;opportunistic related party transactions;decision-making useful related party transactions

摘要：以2015—2019年度部分A股制造业上市公司为研究样本,考察上市公司关联交易对审计质量的影响。实证研究发现:上市公司机会主义型关联交易的发生金额与审计质量之间呈显著正相关关系,而决策有用型关联交易的金额与审计质量之间无明显关系。基于此提出了建议,即在上市公司层面对外进一步加强企业的信息披露、对内不断优化完善内部治理结构,在证监会层面加强对市场的监管处罚力度,在会计师事务所层面加强审计人员尤其是注册会计师的职业道德教育。这为上市公司进行关联交易行为选择的经济后果和事务所规避审计风险、提高审计质量提供经验证据,更好地适应时代发展和市场需求,推动我国社会主义市场经济健康发展。
This article examines the impact of listed companies’related-party transactions on audit quality based on a sample of selected A-share manufacturing listed enterprises during 2015-2019.It is found that there is a significant positive correlation between the actual amount of opportunistic related-party transactions in listed enterprises and the audit quality,while the amount of decision-making related party transactions has no obvious relationship with the audit quality.Based on the above conclusions,several types of suggestions are put forward:that is,to further strengthen the company’s information disclosure,improve the company’s internal governance structure,strengthen supervision and punishment,strengthen the professional ethics education of external auditors,especially certified public accountants,and conduct related party transactions for listed companies.The economic consequences and the firm’s avoidance of audit risks,improve audit quality,provide empirical evidence,better adapt to the development of the times and market demand,and promote the healthy development of my country’s socialist market economy.