独立董事特征与审计质量的相关性研究

发布时间：2018-03-22 21:39

本文选题：独立董事特征　切入点：审计质量　出处：《重庆理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：独立董事是指独立于公司股东且不在公司内部任职，与公司或公司经营管理者没有重要的业务联系或专业联系，并对公司事务做出独立判断的董事。独立董事作为董事会中的一员，目前在西方国家已经非常流行，在公司治理方面发挥了非常重要的作用。独立董事从国外引入我国已经有10多年了，似乎未发挥其应有的监督和咨询功能，而独立董事履行职责之路受到各种因素的制约。独立董事与审计质量有何种影响，能否发挥监督咨询功能，有效避免上市公司会计数据造假，提高企业审计质量，有待通过实证分析进行检验。本文首先对独立董事及其特征、审计质量进行了文献回顾。然后对独立董事和审计质量的理论基础做出了分析说明。在实证部分作者选取了2009年-2011年在深圳证券交易所主板上市的公司作为样本数据。被解释变量方面选择会计师事务所行业专长这个指标衡量审计质量。解释变量方面选用独立董事年龄、性别、任职时间、报告期的薪酬、教育背景作为独立董事的相关特征。运用logistic回归分析方法对模型进行了实证检验分析。结果显示独立董事的任职时间对审计质量的提高有显著的负相关关系；独立董事的教育背景对审计质量的提高有显著的正相关关系；独立董事的性别、年龄、报告期薪酬与审计质量没有显著的关系。作者希望通过本文的研究为促使独立董事在我国的良性发展，，为提高我国上市公司财务报告的审计质量提供支持。
[Abstract]:An independent director is a person who is independent of the shareholders of a company and does not work within the company, and has no important business or professional ties with the company or its managers. Directors who make independent judgments on company affairs. As a member of the board of directors, independent directors are now very popular in western countries. Has played a very important role in corporate governance. Independent directors have been introduced to China from abroad for more than 10 years, and seem to have failed to play their proper supervisory and advisory functions. However, the way of independent directors to perform their duties is restricted by various factors. What is the influence of independent directors and audit quality, whether they can play a supervisory and advisory role, effectively avoid accounting data fraud of listed companies, and improve the audit quality of enterprises? To be tested by empirical analysis. In this paper, first of all, the independent director and its characteristics, The audit quality is reviewed. Then the theoretical basis of independent director and audit quality is analyzed. In the empirical part, the author selects the companies listed on the main board of Shenzhen Stock Exchange from 2009 to 2011 as samples. Data. Selected accounting firm industry expertise as a measure of audit quality in terms of explained variables. The age of independent directors in interpreting variables, Gender, length of service, remuneration in the reporting period, The educational background is the relevant characteristic of independent director. The empirical analysis is carried out by using logistic regression analysis method. The results show that there is a significant negative correlation between the tenure of independent director and the improvement of audit quality. The educational background of independent directors has a significant positive correlation with the improvement of audit quality. There is no significant relationship between compensation and audit quality in the reporting period. The author hopes to provide support for promoting the sound development of independent directors in China and improving the audit quality of financial reports of listed companies in China.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F271;F239.4

【参考文献】