集团企业营业活动外关系人交易对盈余持续性之影响-台大管理论丛.PDFVIP

臺大管理論叢 2018/8 28 2 33-60 DOI:10.6226/NTUMR.201808_28(2).0002 集團企業營業活動外關係人交易對盈餘持續性 之影響：委託同一會計師事務所查核財務報表 之效果 The Impact of Non-Operating Related Party Transactions by Affiliated Business Groups on Earnings Persistence: The Effect of Audits from the Same CPA Firm 方俊儒 / Chun-Ju Fang, Associate Professor, Department of Accounting, National Changhua University of Education 張瑞當 / Ruey-Dang Chang, Professor, Department of Accounting, National Chung Hsing University Received 2014/9 Final revision received 2015/12 摘 要 【關鍵字 】 Abstract Related party transactions are conducted between components within an affiliated business group and these transactions in the normal course of operations are beneficial for the improvement of the operating performance of the group. However, abnormal related party transactions can be used by managers of the group to manipulate financial statements. If auditors of the group can better understand the content and characteristics of related party transactions, then they can determine the rationality of the transactions and further inhibit improper transactions more accurately. The findings of this study indicate that most components of an affiliated business group are audited by auditors from different CPA firms that do not fully understand the nature of related party transactions. As such, affiliated business groups may conduct related party transactions by means of non- operating activities, which could decrease earnings persistence. Yet, when components of the