审计委员会履职能力、召集人影响力与公司财务报告质量

发布时间：2018-05-18 06:32

本文选题：审计委员会履职能力 + 召集人影响力　；参考：《南开管理评论》2017年01期

【摘要】：设立审计委员会的宗旨是监督财务报告过程、提高财务报告质量。2007年中国证监会规定上市公司须披露审计委员会的履职情况,进一步强化了审计委员会的监督职能,但其履职效果如何还有待检验。本文利用创业板公司2011-2013年的数据实证考察了审计委员会的治理作用及其有效性的影响因素。研究发现,审计委员会独立性越强,即非执行董事比例越高,公司的应计盈余质量越高;审计委员会中具有会计审计实务经验的成员或行业专家成员越多,越能提升公司的应计盈余质量,存在更多熟悉会计准则成员时更有助于提高财务报表可靠性。而对审计委员会召集人履职状况的研究又发现,召集人影响力大有利于抑制公司的应计与真实盈余管理行为;但若财务总监兼任审计委员会成员,召集人影响力的正面效应变弱。本文的研究丰富了审计委员会治理功能方面的文献,同时也为优化审计委员会结构提供了新的启示。
[Abstract]:The purpose of the Audit Committee was to supervise the financial reporting process and improve the quality of the financial reporting. In 2007, the CSRC required listed companies to disclose the performance of the audit committee, which further strengthened the oversight function of the audit committee. However, the effectiveness of its performance remains to be tested. Based on the data of gem from 2011 to 2013, this paper empirically examines the governance role of audit committee and the influencing factors of its effectiveness. The study found that the more independent the audit committee, that is, the higher the proportion of non-executive directors, the higher the accrual earnings quality of the company. The higher the quality of accrual earnings is, the more reliable financial statements are if there are more members familiar with accounting standards. A study of the performance of the audit committee's convener found that the convenor's influence was conducive to restraining the accrual and true earnings management behavior of the company, but if the CFO was also a member of the audit committee, The positive effect of the Convenor's influence is weakened. The research in this paper enriches the literature on the governance function of audit committee and provides new inspiration for optimizing the structure of audit committee.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家自然科学基金项目(71672131、71272227)资助
【分类号】：F275;F239.4

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