审计委员会与独立审计质量：来自中国上市公司的经验证据
发布时间：2018-07-24 13:20
【摘要】：审计委员会作为公司治理中的一项重要制度安排,在完善公司治理结构、提高独立审计质量及保护投资者利益方面发挥着积极作用。我国2002年颁布《上市公司治理准则》,其中规定“上市公司董事会可以按照股东大会的有关决议,设立战略、审计、提名、薪酬与考核等专门委员会。”并具体规定了审计委员会的主要职责之一是提议聘请或更换外部审计机构,保障外部审计质量。经过10年发展,审计委员会制度从建立到不断发展,在促进上市公司管理规范、科学决策等方面取得了一定成效。但是对于上市公司审计委员会的设立运行对独立审计质量的影响一直存在争议,因此也成为理论界与实务界有关人士较多关注和研究的问题。 本文在回顾国内外相关文献的基础上,阐述了审计委员会制度建立运行的理论基础和保障独立审计质量的理论基础,详细分析了2007-2009年我国上市公司审计委员会的设立情况及其有效性特征,在此基础上分析了审计委员会制度对独立审计质量的相关影响。研究表明审计委员会通过对企业财务信息编报过程的监督控制来实现规范管理层的会计行为,通过与管理层、内部审计部门和注册会计师的沟通来提高独立审计质量,完善公司治理。其次,以样本上市公司数据为原始资料并用盈余管理的程度和审计意见类型作为独立审计质量的替代变量,对审计委员会的设立及其有效性特征对独立审计质量的影响方向与影响程度进行了实证检验。实证检验结果表明审计委员会能够有效改善公司独立审计质量,并且其独立性、专业性、权威性等有效性特征对独立审计质量起到了一定的提升作用,说明我国上市公司审计委员会在一定程度上履行了监督、控制和沟通责任,但其职能作用尚未完全发挥出来。最后,本文针对实证分析结果,提出了加强审计委员会制度建设的政策性建议,以不断提升公司治理水平,并进一步提高独立审计质量,保护投资者权益。
[Abstract]:As an important institutional arrangement in corporate governance, audit committee plays an active role in perfecting the structure of corporate governance, improving the quality of independent audit and protecting the interests of investors. In 2002, China promulgated the "listed Company Governance guidelines", which stipulates that "the board of directors of listed companies may, in accordance with the relevant resolutions of the shareholders' general meeting, set up special committees on strategy, audit, nomination, compensation and assessment." It also specifies that one of the main responsibilities of the audit committee is to propose the appointment or replacement of external audit institutions to ensure the quality of external audit. After 10 years of development, the audit committee system has been developed from the establishment to the continuous development, and has achieved certain results in promoting the management norms of listed companies, scientific decision-making and so on. However, the impact of the establishment and operation of audit committee on the quality of independent audit of listed companies has always been controversial, so it has become a more concerned and researched issue in the theoretical and practical circles. Based on the review of relevant literature at home and abroad, this paper expounds the theoretical basis for the establishment and operation of the audit committee system and the theoretical basis for ensuring the quality of independent audit. This paper analyzes in detail the establishment and effectiveness of audit committee of listed companies in China from 2007 to 2009, and then analyzes the influence of audit committee system on the quality of independent audit. The research shows that the audit committee can standardize the accounting behavior of the management through the supervision and control of the financial information compilation process, and improve the quality of the independent audit by communicating with the management, the internal audit department and the certified public accountant. Improve corporate governance. Secondly, taking the sample listed company data as the original data and using the degree of earnings management and the type of audit opinion as the alternative variables of independent audit quality, This paper makes an empirical test on the direction and degree of the impact of the establishment and validity of the audit committee on the quality of independent audit. The empirical results show that the audit committee can effectively improve the quality of independent audit, and its independent, professional, authoritative and other effective characteristics of independent audit quality has played a role in improving the quality. It shows that the audit committee of listed companies in our country has fulfilled the responsibility of supervision, control and communication to a certain extent, but its function has not been brought into full play. Finally, based on the results of empirical analysis, this paper puts forward some policy suggestions to strengthen the construction of audit committee system in order to improve the level of corporate governance, improve the quality of independent audit and protect the rights and interests of investors.
【学位授予单位】：内蒙古财经学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
本文编号：2141514
[Abstract]:As an important institutional arrangement in corporate governance, audit committee plays an active role in perfecting the structure of corporate governance, improving the quality of independent audit and protecting the interests of investors. In 2002, China promulgated the "listed Company Governance guidelines", which stipulates that "the board of directors of listed companies may, in accordance with the relevant resolutions of the shareholders' general meeting, set up special committees on strategy, audit, nomination, compensation and assessment." It also specifies that one of the main responsibilities of the audit committee is to propose the appointment or replacement of external audit institutions to ensure the quality of external audit. After 10 years of development, the audit committee system has been developed from the establishment to the continuous development, and has achieved certain results in promoting the management norms of listed companies, scientific decision-making and so on. However, the impact of the establishment and operation of audit committee on the quality of independent audit of listed companies has always been controversial, so it has become a more concerned and researched issue in the theoretical and practical circles. Based on the review of relevant literature at home and abroad, this paper expounds the theoretical basis for the establishment and operation of the audit committee system and the theoretical basis for ensuring the quality of independent audit. This paper analyzes in detail the establishment and effectiveness of audit committee of listed companies in China from 2007 to 2009, and then analyzes the influence of audit committee system on the quality of independent audit. The research shows that the audit committee can standardize the accounting behavior of the management through the supervision and control of the financial information compilation process, and improve the quality of the independent audit by communicating with the management, the internal audit department and the certified public accountant. Improve corporate governance. Secondly, taking the sample listed company data as the original data and using the degree of earnings management and the type of audit opinion as the alternative variables of independent audit quality, This paper makes an empirical test on the direction and degree of the impact of the establishment and validity of the audit committee on the quality of independent audit. The empirical results show that the audit committee can effectively improve the quality of independent audit, and its independent, professional, authoritative and other effective characteristics of independent audit quality has played a role in improving the quality. It shows that the audit committee of listed companies in our country has fulfilled the responsibility of supervision, control and communication to a certain extent, but its function has not been brought into full play. Finally, based on the results of empirical analysis, this paper puts forward some policy suggestions to strengthen the construction of audit committee system in order to improve the level of corporate governance, improve the quality of independent audit and protect the rights and interests of investors.
【学位授予单位】：内蒙古财经学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
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