审计委员会特征对内部控制缺陷影响研究

发布时间：2018-05-08 09:04

本文选题：内部控制 + 内部控制重大缺陷　；参考：《山东财经大学》2016年硕士论文

【摘要】：近几年由于财务舞弊案件频繁发生,像美国的安然事件、中国的银广夏事件等,逐渐暴露了公司内部控制问题的严重性,这些问题给公司带来严重的负面影响,造成巨大的经济损失。在日益恶劣的经济环境下,加强内部控制建设成为各公司的重点攻克方向,影响公司内部控制的因素有很多,如董事会特征、监事会特征、审计委员会特征、外部监督等,为减少内部控制缺陷的出现,完善公司内部控制体系,改善公司治理因素成为关键。本文主要研究审计委员会特征对公司内部控制缺陷影响,为此整理了审计委员会特征、审计委员会行为及内部控制缺陷的相关文献,了解国内外学者对此类问题的研究思路,以委托代理理论、公司治理理论和内部控制理论为依据,分析了重大缺陷公司地区、板块类型和行业分布特征,本文以2010年上海证券交易所主板A股、深圳证券交易所主板A股、中小板、创业板出现重大缺陷的197家公司为样本,观察2010-2014年审计委员会专业性、独立性、规模和内部控制重大缺陷的变化情况及两者之间的关系,围绕审计委员会特征和公司内部控制缺陷的关系假设,建立多元回归模型,经实证分析结果表明审计委员会专业性比例越高,独立性越强,规模越大,出现缺陷的可能性越小,对内部控制缺陷抑制作用越大,越有利于公司内部控制体系的完善。最后对实证结果进行总结,提出本文研究的不足并针对内部控制和审计委员会的建设提出了建议。本文的创新之处包括:第一,本文以暴露重大缺陷公司为样本,研究审计委员会特征对内部控制缺陷影响;第二,研究搜集2010-2014年的数据,以五年的连续数据为样本研究审计委员会特征对内部控制缺陷的影响。
[Abstract]:In recent years, due to the frequent occurrence of financial fraud cases, such as the Enron incident in the United States and the Silver Guangxia incident in China, the seriousness of the internal control problems of the company has been gradually exposed, and these problems have had a serious negative impact on the company. Causing enormous economic losses. In the increasingly bad economic environment, strengthening the construction of internal control has become the key direction of each company, and there are many factors that affect the internal control of the company, such as the characteristics of the board of directors, the characteristics of the supervisory board, the characteristics of the audit committee, the external supervision, and so on. In order to reduce the appearance of internal control defects, perfect the internal control system and improve the corporate governance factors become the key. This paper mainly studies the impact of audit committee characteristics on the internal control defects of the company. For this reason, this paper collates the audit committee characteristics, audit committee behavior and internal control defects related literature, to understand the domestic and foreign scholars on this kind of research ideas. Based on the principal-agent theory, corporate governance theory and internal control theory, this paper analyzes the regional, plate types and industry distribution characteristics of major defective companies. A sample of 197 companies with major defects on the main board of Shenzhen Stock Exchange, small and medium board, and gem were taken as samples to observe the changes of the audit committee's professionalism, independence, scale and internal control major defects in 2010-2014, and the relationship between the two. Based on the hypothesis of the relationship between audit committee characteristics and internal control defects, a multivariate regression model is established. The results of empirical analysis show that the higher the professional ratio, the stronger the independence, the larger the scale, the less the possibility of defects. The greater the inhibition of internal control defects, the more conducive to the improvement of the company's internal control system. Finally, the paper summarizes the empirical results, puts forward the deficiencies of this study and puts forward some suggestions for the internal control and the construction of the audit committee. The innovations of this paper are as follows: first, this paper studies the impact of audit committee characteristics on internal control defects with a sample of companies exposed to major defects; second, it collects data for 2010-2014. The impact of audit committee characteristics on internal control defects was studied using five years of continuous data as a sample.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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