独立董事、审计委员会与会计信息披露质量

发布时间：2018-02-03 04:18

本文关键词： 独立董事审计委员会会计信息披露质量　出处：《南京农业大学》2009年硕士论文　论文类型：学位论文

【摘要】： 独立董事与审计委员会制度是完善公司治理结构的一项重要举措,都起源于美国,随后在西方国家得到广泛采用。经过若干年的发展,独立董事与审计委员会制度在西方已经相对成熟和完善,并在提高会计信息披露质量,完善公司治理结构方面发挥了积极的作用。我国也陆续的引进了这两项制度,并在所有的上市公司中进行推广。到目前为止,我国大多数上市公司都建立了独立董事与审计委员会制度,人们对它们的关注重点也已经从建立的数量和发展的规模转移到运作和治理有效性的角度上。独立董事与审计委员会在哪些方面发挥了作用以及在多大程度上发挥了作用是一个亟待明确的问题,目前,国内的学者对此课题已有一些研究,结论各不相同。但目前的研究大多还集中在独立董事制度、审计委员会制度的有效性上,笔者认为,在目前大多数上市公司都建立了独立董事和审计委员会制度的情况下,我们更重要的是研究具有怎样特征的独立董事与审计委员会才能更好的提高会计信息披露质量,因此,笔者本丈试图就独立董事特征及审计委员会特征对会计信息披露质量的影响做一点研究,希望能进一步完善公司治理结构,提高会计信息披露质量。本文采用理论与实证相结合的研究方法,从独立董事特征(专业背景、本职工作、薪金报酬、兼职数目)、是否设立审计委员会、审计委员会特征(独立性、行为性、规模)等几个方面,来研究其对会计信息披露质量的影响。研究结论表明,会计背景的独立董事如果由大学教授担任,则可显著提高公司的会计信息披露质量；支付给会计背景独立董事的薪酬不能过高,过高的薪酬并不利于公司会计信息披露质量的提高；会计背景独立董事兼任的上市公司数目应作更严格的限制,一人同时在多家公司担任独立董事,其监督的效率会降低；审计委会会主任或召集人为独立董事且具有财务背景能显著提高会计信息披露质量；审计委员会的规模与会计信息披露质量显著正相关。
[Abstract]:The system of independent director and audit committee is an important measure to perfect the corporate governance structure. Both of them originated in the United States and were widely adopted in the western countries after several years of development. The system of independent director and audit committee has been relatively mature and perfect in the west, and it is improving the quality of accounting information disclosure. The improvement of corporate governance structure has played an active role. China has also introduced the two systems one after another, and in all listed companies to promote. So far. Most listed companies in China have established the system of independent director and audit committee. The focus on them has also shifted from the number of established and the scale of development to operational and governance effectiveness... Where and to what extent independent directors and audit committees have played a role. It is an issue that needs to be clarified. At present, domestic scholars have some research on this subject, the conclusions are different. However, most of the current research is still focused on the independent director system, the effectiveness of the audit committee system, the author thinks. At present, most listed companies have established the system of independent director and audit committee. It is more important to study the characteristics of independent directors and audit committee in order to improve the quality of accounting information disclosure. The author tries to do some research on the influence of the characteristics of independent director and audit committee on the quality of accounting information disclosure, hoping to further improve the corporate governance structure and improve the quality of accounting information disclosure. This paper adopts the research method of combining theory and demonstration, from the characteristics of independent director (professional background, job, salary, part-time number), whether to establish an audit committee, audit committee characteristics (independence). Behavioral, scale) and other aspects to study its impact on the quality of accounting information disclosure. It can significantly improve the quality of accounting information disclosure; The salary paid to the independent director with accounting background should not be too high, too high salary is not conducive to the improvement of the quality of accounting information disclosure; The number of listed companies with accounting background as independent directors should be more strictly limited. If one person acts as an independent director in several companies at the same time, the efficiency of supervision will be reduced. The director or convenor of the audit committee who is an independent director and has financial background can significantly improve the quality of accounting information disclosure; The size of the audit committee is significantly positively related to the quality of accounting information disclosure.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.6;F239.4;F233

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