关联方交易、审计意见与外部监管被引量：38

Related-party Transaction,Audit Opinion and Regulation

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摘要本文使用沪市上市公司数据对关联方交易、审计意见和外部监管机制之间的关系进行了实证研究,结果表明:1.在我国证券市场中,注册会计师作为一种公司治理机制,在一定条件下能够发挥其作用。当外部监管较弱时,上市公司和控股股东关联方购销金额越高,注册会计师出示非标准审计意见的可能性越大,而且这一非标准审计意见具有信息含量及产生经济后果,所出具的非标准的审计意见将对下一年度的上市公司和控股股东关联方购销具有抑制作用。2.注册会计师的公司治理作用和外部监管之间具有替代作用,当对关联方交易的外部监管变强时,关联方购销将较少可能成为掏空上市公司的手段,而成为减低交易成本的一种方式,则此时注册会计师出示非标准审计意见的可能性和关联方购销金额不再相关,也不会对将来的关联方购销金额产生影响。 This paper, by using data of companies listed in Shanghai Stock Exchange, studies the relation among audit opinions, related-party transactions and regulation. Our research indicates that at first, the possibility that auditors issue qualified opinions is positively correlated with amount of related-party transactions, and qualified audit opinions would exercise their restraints upon related-party transactions next year. Second,when regulation is strong, the relation between qualified opinions and related-party transactions disappeare and would not affect amount of related-party transactions next year. Our results show that regulation has a substitution effect on audit opinions.

作者吕伟林昭呈

机构地区上海财经大学会计学院

出处《审计研究》 CSSCI 北大核心 2007年第4期59-66,共8页 Auditing Research

基金国家自然科学基金项目<上市公司关联交易监管研究>(批准号:70472079) 教育部人文社会科学重点研究基地重大项目<公司治理关联交易与公司价值研究>(批准号:05JJD630001)的阶段性研究成果。

关键词审计意见关联方交易公司治理外部监管 audit opinion, related-party transaction, corporate governance, regulation

分类号 F239.6 [经济管理—会计学]

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参考文献13

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