关联交易蕴含着会计错报风险么?——基于关联交易的错报动机分析  

Does Related-party Transaction Contain Misstatement Risk? An Analysis Based on the Misreporting Incentive behind Related-party Transactions

作　　者：马晨 敬舒贻[2] Ma Chen;Jing Shuyi(School of Finance,Xi’an Eurasia University,Xi’an 710065;School of Economics&Management,Northwest University,Xi’an 710127)

机构地区：[1]西安欧亚学院金融学院,西安710065 [2]西北大学经济管理学院,西安710127

出　　处：《管理评论》2022年第11期289-302,共14页Management Review

基　　金：国家自然科学基金项目(71502138);教育部人文社会科学青年基金项目(20YJC630098);陕西省社会科学基金项目(2019S015);陕西省教育厅项目(15JK1721)

摘　　要：基于关联交易可能构成会计错报的动机分析,本文检验了关联交易对会计错报的影响,发现:进行关联交易的公司更可能发生会计错报,而且主要集中在商品劳务的销售和购买这两类关联交易中;关联交易金额与会计错报呈正向关系,商品劳务销售关联交易的金额正向影响会计错报,但本文未发现其他类型关联交易的金额对错报具有显著影响。进一步,本文还检验公司是否会在财务重述后调整关联交易以应对错报风险,本文发现财务重述后关联交易整体上下降,而且所有类别关联交易均会在财务重述后的头两年减少,但是商品劳务的销售和购买在第二年减少程度有限。进一步分析结果表明,关联交易对会计错报的正向影响主要存在于集团内关联交易中,然而财务重述后关联交易的降低主要存在于非集团内关联交易中,集团内关联交易不降反升,表明财务重述后公司试图通过降低关联交易以恢复声誉的行为只是“虚有其表”。Based on misreporting incentive of related-party transactions(RPTs),this paper examines the effect of RPTs on accounting misstatements.The main findings are as follows:firms engaging in RPTs are more likely to misstate their accounts and the misstatements concentrate in the related transactions of goods and services;the amount of RPTs in goods and service sales is positively associated with the incidence of misstatements,but the amount of RPTs in other segments is not significantly associated with the incidence of misstatements.Furthermore,this paper examines whether firms would adjust RPTs to cope with misstatement risk following financial restatement.The findings indicate that the amount of RPTs in all segments decreases in the first two years after financial restatement,but the change is less pronounced for RPTs in goods and service sales from the second year on.Further analysis indicates that the positive effect that RPTs in goods and service sales have on accounting misstatements mainly exists in RPTs that occur within a business group,and the decrease of RPTs following restatement mainly exists in RPTs that do not occur within a business group.This indicates that the so-called attempt to reduce RPTs following restatement and regain reputation is just to strike an attitude.

关 键 词：财务重述 会计错报 关联交易 动机 集团 

分 类 号：F275[经济管理—企业管理]