审计委员会对财务报告质量的影响研究

发布时间：2018-04-17 09:16

本文选题：审计委员会 + 财务报告质量　；参考：《暨南大学》2008年硕士论文

【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及提高公司财务信息质量中发挥着积极的作用。随着审计委员会制度在我国的建立和发展,我国上市公司审计委员会是否对财务报告质量存在影响一直是国内学者关注的问题。本文在回顾国内外相关文献的基础上,首先从理论上详细分析了审计委员会设立及其特征对财务报告质量的影响。理论分析指出,审计委员会通过对财务报告编报过程的监督以及对财务信息进行控制,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,提高财务报告质量,完善公司治理。然后以上市公司有关数据作为原始资料对审计委员会的设立及其特征对财务报告质量的影响进行实证检验,采用盈余管理程度和审计意见作为财务报告质量的替代变量。实证结果表明审计委员会的设立能有效改善公司财务报告质量,其独立性、专业性、权威性和规模特征对财务信息质量起到一定的提升作用,即现阶段我国上市公司审计委员会确实如监管层所期望的在公司治理中履行了一定的监督、控制和沟通职能,但其积极功能尚未完全发挥。最后,本文针对实证结果提出了一些政策性建议,以促使我国审计委员会制度的完善。
[Abstract]:As an important institutional arrangement in corporate governance, audit committee plays an active role in perfecting corporate governance structure and improving the quality of corporate financial information.With the establishment and development of audit committee system in China, whether the audit committee of listed companies in China has an impact on the quality of financial reports has always been concerned by domestic scholars.Based on the review of relevant literature at home and abroad, this paper first analyzes the impact of the establishment of audit committee and its characteristics on the quality of financial report in theory.The theoretical analysis points out that the audit committee regulates the accounting behavior of the management through the supervision of the financial report preparation process and the control of the financial information, and communicates with the management, the internal audit department and the certified public accountant.Improve the quality of financial reports, improve corporate governance.Then, taking the relevant data of listed companies as the original data, the paper empirically tests the effect of the establishment of the audit committee and its characteristics on the quality of financial reports, and adopts the degree of earnings management and the audit opinion as the substitute variables for the quality of financial reports.The empirical results show that the establishment of audit committee can effectively improve the quality of financial reporting, and its independence, professionalism, authority and scale characteristics play a certain role in improving the quality of financial information.That is, at present, the audit committee of listed companies in our country has performed some functions of supervision, control and communication in corporate governance as expected by the supervisor, but its positive function has not been fully brought into play.Finally, this paper puts forward some policy suggestions on the empirical results in order to improve the audit committee system in China.
【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】：F231.5;F239.4

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