独立性威胁、审计委员会制约有效性:理论分析与实证研究

发布时间：2018-11-17 07:32

【摘要】：本文在理论上深入分析审计制度安排中独立性威胁现象及审计委员会制度对独立性威胁的制约作用之后,基于2002—2004年我国上市公司审计委员会设立的基本情况,以审计意见和事务所变更为反应变量,对审计委员会制约独立性威胁的有效性进行了实证研究。研究发现,设立审计委员会的公司更不易被出具非标准审计意见,说明审计委员会的设立并不能有效提高审计师的独立性,但这同时也是反映政策效应的结果,即规模较大的上市公司倾向于主动配合监管政策设立审计委员会。本文的研究还发现,审计委员会的设立并不能令审计师免于因出具令上市公司不满的审计意见而被改聘的结果,说明我国的审计委员会制度未能在制约独立性威胁方面发挥作用,该结论同时得到实践调查结果与补充检验的支持。据此,本文认为,我国审计委员会制度在制约独立性威胁方面的功能还有待于进一步落实。
[Abstract]:After the theoretical analysis of the phenomenon of independence threat in the arrangement of audit system and the restriction of audit committee system on independence threat, this paper is based on the basic situation of the establishment of audit committee of listed companies in China from 2002 to 2004. Taking audit opinion and firm change as response variables, this paper makes an empirical study on the effectiveness of the audit committee's threat of restricting independence. The study found that companies that set up audit committees were less likely to issue non-standard audit opinions, which showed that the establishment of audit committees could not effectively enhance the independence of auditors, but it was also the result of reflecting the policy effects. That is, larger listed companies tend to actively cooperate with regulatory policies to set up audit committees. The study also found that the establishment of the audit committee did not protect the auditor from being rehired as a result of issuing an audit opinion that dissatisfied the listed company. It shows that the audit committee system of our country can not play a role in restricting the independence threat, and this conclusion is supported by the practical investigation results and supplementary tests at the same time. Based on this, the author thinks that the function of audit committee system in restricting independence threat needs to be further implemented.
【作者单位】：广东商学院中山大学管理学院
【分类号】：F239.4

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