中国上市公司董事会特征与审计质量相关性研究

发布时间：2018-04-29 03:14

本文选题：董事会 + 审计质量　；参考：《南京财经大学》2008年硕士论文

【摘要】： 在21世纪的今天,世界经济飞速发展,而于此同时,企业会计信息失真、内部治理失控、造假案件层出,所有这些导致大批企业倒闭,投资者利益无法保障,国家遭受巨大损失。而会计师事务所作为防范财务舞弊、保证经济安全的重要社会机制却在这些案例中纷纷下水,人们不得不对审计师的信誉与独立性进行质疑,审计师提供的审计报告的质量另人堪忧。由此,理论界引发对审计质量的关注与研究。在影响审计质量的众多因素中,作为公司治理结构的核心------董事会,其作为与审计师沟通的纽带,也是审计师审计的外部环境因素之一,必然会对审计质量产生影响。本文从董事会的角度出发,欲从审计客体的角度探讨其与审计质量的相关性。本文首先将董事会特征界定为董事会规模、两职合一、独立董事比例、执行董事比例、审计委员会的设立、董事专业背景、董事会参与度、董事会成员持股比例、持股的董事会成员比例九个方面,综合反映其独立性、专业性与行为特征。然后从理论的角度分析了董事会治理机制与审计质量,并初步探讨了两者关系。接着在文献回顾的基础上对董事会特征与审计质量进行了分析并提出了本文检验的假设。然后选取了2007年两市A股公司作为研究对象,用事务所规模、声誉、审计意见、审计费用率和审计人员专业性等7个变量,采用因子分析法对审计质量进行综合量化,用相关性分析、多元回归的方法分析了二者之间的关系。本文得出以下结论:审计质量与董事会规模、财务专业背景董事比例呈显著正相关,与执行董事比例呈显著负相关;审计质量与两职合一、独立董事的比例、审计委员会的设立、董事会的参与度、董事会成员持股比例以及呈正相关,但不显著,与持股的董事会成员比例呈负相关,但不显著。本文对这些结论进行了专门的分析,并提出了完善独立董事制度、加强审计委员会的建设、合理设置领导权结构,增加股权激励的作用、降低执行董事的比例、增加财务专业背景董事人数,加强董事会会议的实质性的相关建议,并且同时从外部的角度提出了一些提高审计质量的建议。
[Abstract]:Today, with the rapid development of the world economy in the 21st century, at the same time, the accounting information of enterprises is distorted, the internal governance is out of control, and the cases of counterfeiting come into being, all of which lead to a large number of enterprises closing down, and the interests of investors cannot be safeguarded. The country suffered great losses. However, as an important social mechanism to prevent financial fraud and ensure economic security, accounting firms have been launched one after another in these cases, and people have to question the credibility and independence of auditors. The quality of the audit reports provided by auditors is worrying. As a result, the theoretical circle aroused the concern and research on audit quality. Among the many factors affecting audit quality, as the core of corporate governance structure, the board of directors, as a link with auditors, is also one of the external environmental factors of auditor audit, which will inevitably have an impact on audit quality. From the view of board of directors, this paper discusses the relationship between audit quality and audit object. In this paper, the characteristics of the board of directors are defined as the size of the board of directors, the integration of two positions, the proportion of independent directors, the proportion of executive directors, the establishment of audit committees, the professional background of directors, the participation of the board of directors, the proportion of shares held by board members, The proportion of board members reflects its independence, professionalism and behavioral characteristics. Then it analyzes the governance mechanism of the board of directors and the audit quality from the angle of theory, and probes into the relationship between them. Then, on the basis of literature review, this paper analyzes the characteristics and audit quality of the board of directors and puts forward the hypothesis tested in this paper. Then we select the two A-share companies in 2007 as the research object, using seven variables, such as firm size, reputation, audit opinion, audit expense rate and auditor professionalism, and adopt factor analysis to quantify the audit quality synthetically. The relationship between them was analyzed by correlation analysis and multivariate regression. This paper draws the following conclusions: the audit quality is significantly positively correlated with the size of the board of directors, the proportion of directors with financial background is significantly positive, and negatively with the proportion of executive directors, the audit quality has a significant negative correlation with the proportion of executive directors, the proportion of independent directors and audit quality is one of two positions. The establishment of audit committee, the participation of the board of directors, the proportion of board members holding shares and the proportion of board members are positively correlated, but not significant, but they are negatively correlated with the proportion of board members held by the board of directors, but not significantly. This paper makes a special analysis of these conclusions, and proposes to perfect the independent director system, strengthen the construction of the audit committee, rationally set up the leadership structure, increase the role of equity incentive, and reduce the proportion of executive directors. Increasing the number of financial professional background directors, strengthening the substantive recommendations of board meetings, and at the same time, from the external point of view, some suggestions to improve the audit quality are put forward.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F276.6;F224

【引证文献】