摘要 近年來許多企業經營逐漸朝向集團化模式,以整合資源提高自身競爭力。然而在近年一些舞弊案件中,一些企業透過複雜關係人交易試圖隱藏負債與操縱盈餘。因此有許多探討關係人交易、盈餘管理與審計品質的文獻。但鮮少有文獻深入在盈餘管理上探討關係人交易的情形,也鮮少有相關研究將關係人盈餘管理與會計師的產業年資與專精程度作連結,因此本研究欲探討會計師產業專精程度、任期與產業年資對於企業透過關係人銷貨或是應收帳款的交易盈餘管理之影響。 本研究樣本以2005至2012年間所有上市櫃公司為對象,探討其關係人交易盈餘管理的情形,以及會計師產業專精、任期與產業年資對盈餘管理的影響。本研究結果顯示會計師產業專精程度可以減少企業透過關係人應收帳款交易盈餘管理的情形。另探討會計師任期與產業年資影響,研究結果指出會計師產業年資在關係人銷貨交易與應收帳款交易之盈餘管理,都有抑制的效果。然而會計師任期之影響未達顯著效果。因此綜合本研究實證結果,會計師對查核客戶之產業認識與了解,有助於監督企業盈餘管理的行為。 關鍵字: 關係人交易、盈餘管理、會計師產業專精、會計師任期、產業年資
Recent years, many companies gradually operate as group companies in order to integrate resources to improve their competitiveness. There are many researches exploring the association of earnings management and audit quality. However, few literature investigate in earnings management using related-party transactions, neither few examine the association among earnings management using related-party transaction, auditors’ industry expertise and auditor tenure. So we investigate how auditors’ industry expertise, auditor tenure and industry experience influence earnings management using related-party transaction through related-party sales and related-party accounts receivables. In this study, we explore all listed companies in Taiwan from 2005 to 2012 to investigate earnings management using related-party transaction. Empirical results indicate that auditors’ industry expertise would mitigate enterprises’ earnings management using related-party accounts receivable. We also find that auditors’ industrial experience can also mitigate companies’ earnings management using related-party transactions. The results show that auditor quality can be improved through audit experience year by year. However, our results indicate that the association between auditor tenure and earning management is not significant. In summary, we find out a comprehensive result that auditors’ industrial experience and expertise are important to supervise enterprises’ earnings management using related-party transactions. Key words: Auditors’ industry expertise, Auditor tenure, Industry experience, Earnings management