审计委员会对财务舞弊监管效果的实证分析

发布时间：2018-03-16 14:50

本文选题：审计委员会　切入点：独立董事　出处：《云南财经大学》2010年硕士论文　论文类型：学位论文

【摘要】： 审计委员会制度是公司治理的重要组成部分,从西方国家的上市公司治理经验来看,审计委员会制度的主要作用在于监督公司财务信息,最终提高公司治理水平。近年来,这种制度在完善公司治理结构及提高公司财务信息质量中发挥着重大作用。特别是美国于2002年颁布的《公众公司会计改革与投资者保护法案》(也称作《萨班斯一奥克斯利法案》),对包括审计委员会制度在内的公司治理结构进行了改革,对其他国家和地区的审计委员会制度都产生了积极影响。2002年我国引进了审计委员会制度,并在上市公司中推广。审计委员会制度在我国建立和发展以来,其有效性一直是广泛关注的问题。鉴于我国上市公司的经济状况以及市场环境都存在着自身的特点,国内学者对审计委员会制度的实证研究也较少。因此,本文结合中国的制度背景,分析了审计委员会对财务舞弊的影响。本文在回顾国内外相关文献的基础上,首先对国际审计委员会制度和国内审计委员会制度的研究成果进行了梳理,分别从审计委员会的设立动因、审计委员会的有效性以及影响其有效性的因素进行总结,对审计委员会和公司治理的关系进行了概括,并在第三章介绍了审计委员会制度的演进。在第四章中,采用理论分析与实证研究相结合的方法,以深沪两市的上市公司在2005-2008年的数据为基础进行相关研究,从财务舞弊角度对我国审计委员会运行的有效性进行实证检验。对62家舞弊公司与62家非舞弊公司的回归结果表明我国设立的审计委员会对财务舞弊产生显著的影响,并得出结论:审计委员会在抑制财务舞弊方面还是发挥了其作用;独立董事对财务舞弊起到了一定的抑制作用,但是作用不显著;董事会的规模与公司发生舞弊的概率正相关。最后,本文针对前面做的规范和实证研究的结果,提出了一些政策性建议,以促使我国审计委员会制度更加完善。
[Abstract]:The audit committee system is an important part of corporate governance, corporate governance of listed company in western experience, the main role of the audit committee system in financial supervision, and ultimately improve the level of corporate governance. In recent years, this system in perfecting the corporate governance structure and improve the quality of financial information plays a major role in particular. In 2002 the United States announced the "public company accounting reform and Investor Protection Act > (also called < Sarbanes Oxley Act >), including the audit committee system of corporate governance structure reform in other countries and regions of the audit committee system has had a positive impact in China.2002 the introduction of audit committee system, and promotion in the listed company. The audit committee system since the establishment and development of our country, its effectiveness has been widely concern In view of the fact that the economic conditions and market environment of Chinese listed companies have their own characteristics, there are few empirical studies on the audit committee system in China. Therefore, combined with China's institutional background, this paper analyzes the impact of Audit Committee on financial fraud.
Based on the review of the related literature at home and abroad, summarizes the first international audit committee and internal audit committee system research results, from the motivation of setting up the audit committee, the audit committee effectiveness and influencing factors of its effectiveness in summary, on the relationship between Audit Committee and corporate governance are summarized then, introduces the evolution of the audit committee system in the third chapter.
In the fourth chapter, by using the method of combination of theoretical analysis and empirical research, in the two cities of Shenzhen and Shanghai Listed Companies in the 2005-2008 years of data as the basis for the relevant research and empirical test of the effectiveness of China's audit committee system from the perspective of financial fraud. On the return of 62 fraud companies and 62 non fraud companies the results show that the audit committee have a significant impact on financial fraud, and draw the conclusion: the Audit Committee on the suppression of financial fraud or play its role; independent directors had a negative effect on financial fraud plays, but the effect is not obvious; the scale of the board of directors of the company and the probability of the occurrence of fraud are related.
Finally, this paper puts forward some policy suggestions in order to improve the audit committee system in China in view of the previous norms and the results of the empirical study.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F231.6;F239.4;F224

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