供应商/客户关系型交易、盈余管理与审计师决策

Supplier/Customer Relationship Transaction,Earnings Management and the Auditor's Decision-Making Behavior

本文基于2007—2013年A股上市公司披露的向前五名供应商、客户采销额占年度采销总额比例数据,实证检验了企业的供应商/客户关系型交易是否会影响其盈余管理程度,以及由供应商/客户关系型交易决定的那部分预期盈余管理是否会影响外部审计师的决策。研究发现,供应商/客户关系型交易能够在一定程度上解释企业的盈余管理行为。进一步的经验证据表明,由供应商/客户关系型交易决定的预期盈余管理显著影响了审计师关于审计意见、审计收费的决策。本文从一个独特的视角揭示了供应商/客户关系型交易对会计信息质量和审计师决策的影响机理和作用途径,为投资者、监管层和审计师从企业供应链关系的角度理解其财务会计行为的发生机理提供了有价值的参考,也为针对会计信息质量、审计师行为的深入研究开辟了崭新的视角。

Based on the dataset disclosed by Chinese A-share listed companies,which contains 24289 firm's percentage of purchases and sales with the five largest suppliers and customers from 2007 to 2013,this paper examines whether the degree of firm's earnings management is affected by the degree of Supplier /Customer Relationship Transaction,and whether the Earnings Management predicted by Supplier-Customer Relationship Transaction can affect the auditor's decisions of issuing audit opinions and audit fees. The study finds that Supplier / Customer Relationship Transaction can explain the action of earnings management in some degree. Further research shows that the earnings management which is predicted by the Supplier / Customer Relationship Transaction significantly influences the auditor's decisions of issuing audit opinions and audit fees. This paper describes the mechanism and process of Supplier / Customer Relationship Transaction's effect on the quality of accounting information as well as the auditor's decision-making behavior from a unique perspective,offers valuable references for investors,regulators and auditors to understand the occurrence mechanism of firm's financial accounting behaviors in terms of Supplier /Customer Relationship Transaction,and develops a new perspective for the further research of accounting information quality and auditor's behavior.