33 /302
33
臺大管理論叢
2018/8
第
28
卷 第
2
期
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
摘 要
關係人交易是集團企業經常採用之方式，正常之關係人交易可以提升經營績效。然而，
不當之關係人交易，卻是集團企業管理者操弄財務報表的工具。集團企業之會計師若
能瞭解關係人交易的內容與特性，將有助於其判斷關係人交易的合理性，進而能抑制
不當之關係人交易。本文發現整體而言，國內大部分集團企業仍然委託不同事務所查
核，會計師因無法完整瞭解關係人交易，故集團企業會利用營業外活動，進行不當之
關係人交易，導致財務報表的盈餘持續性較低。然而，相較於委託不同事務所查核，
當集團企業委託同一事務所查核，其營業活動外關係人交易較不會降低盈餘持續性。
而此結果僅限於集團企業委託同一大型事務所查核，或是集團企業屬於大型者。
【關鍵字】
集團企業、盈餘持續性、營業活動外關係人交易
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 affiliated business group are audited by the same firm, as opposed to being audited by
different firms, earnings persistence would not be decreased. It is noteworthy that the
results have to do with the significance of the companies under discussion for the
following: either the CPA firm conducting the audits is big or the affiliated business group
itself is big.
【
Keywords
】
affiliated business group, earnings persistence, non-operating related party
transactions
方俊儒
/
國立彰化師範大學會計學系副教授
Chun-Ju Fang
, Associate Professor, Department of Accounting, National Changhua University of
Education
張瑞當
/
國立中興大學會計學系教授
Ruey-Dang Chang
, Professor, Department of Accounting, National Chung Hsing University
Received 2014/9 Final revision received 2015/12