关联方交易对审计质量影响的行业差异性分析

The Industry Difference Analysis of Related Party Transactions Impact on Audit Quality

本文采用2010-2015年我国沪深A股上市公司的数据,以企业的异常应计作为审计质量的代理变量,分行业研究我国上市公司的关联方交易对审计质量的影响。研究发现:我国上市公司关联方交易对审计质量的影响是显著的,且发现这种影响存在行业差异性,其中采掘业、电力、煤气、热水的生产和供应、建筑业和信息文化产业行业的这种影响较大。

This article uses the 2010-2015 China's Shanghai A-share listed company's data to abnormal accruals corporate audit quality as a proxy variable to study the effects of related party transactions of listed companies on audit quality by industry.The study found:effects of related party transactions of listed companies on audit quality is remarkable,and found that the existence of such differences affect the industry,including agriculture,forestry,animal husbandry and fishery,the real estate industry,culture and informa tion industry,telecommunications industry,this greater impact.