审计委员会特征与审计收费相关性的实证研究

发布时间：2018-03-04 02:30

本文选题：审计委员会　切入点：内在特征　出处：《暨南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 审计委员会的独立性和专业性是由其本原性质决定的两大内在特征。国外相关研究结果显示,独立性和专业性特征在审计委员会行使与外部审计相关职能的过程中存在重大影响。本文通过考察我国外部审计师收费与审计委员会内在特征的相互关系,来透视和分析审计委员会对外部审计的影响,并在此基础上进一步考察了我国审计委员会制度整体的实施效果。实证结果表明,审计委员会的独立性、专业性与审计收费显著正相关,与本文的预期假设一致。但审计委员会特征的联合作用和审计委员会的设立与审计收费的正相关关系并不显著,并且审计委员会的设立整体上使审计收费略有减少。这说明现阶段我国上市公司审计委员会确实如监管者所期望的在公司治理中发挥了一定的作用,但是由于其缺乏实质上的独立性以及上市公司对高水平公司治理结构的需求不足使其积极的功能尚未完全发挥。最后,本文进一步指出我国审计委员会制度存在的主要问题,并提出政策建议,以提高我国审计委员会制度的有效性,促进上市公司治理结构的完善。
[Abstract]:The independence and professionalism of the audit committee are two inherent characteristics determined by their original nature. The independence and professionalism of the audit committee have great influence in the process of performing the functions related to external audit. This paper examines the relationship between the external auditor fees and the internal characteristics of the audit committee in China. Based on the analysis of the impact of the audit committee on the external audit, the paper further examines the overall implementation effect of the audit committee system in China. The empirical results show that the audit committee is independent. Professionalism is significantly positively correlated with audit fees, which is consistent with the expected assumptions in this paper. However, the joint role of the characteristics of audit committees and the establishment of audit committees are not significantly correlated with audit fees. And the establishment of the audit committee as a whole has slightly reduced the audit fees. This shows that the audit committee of listed companies in our country has indeed played a certain role in corporate governance as expected by the regulators. However, due to its lack of substantive independence and the lack of demand for high-level corporate governance structure of listed companies, its positive function has not been fully brought into play. Finally, this paper further points out the main problems existing in the audit committee system of our country. Policy suggestions are put forward to improve the effectiveness of the audit committee system and to improve the governance structure of listed companies.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

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