上市公司审计委员会建设对独立审计质量影响的实证研究

发布时间：2018-05-21 19:08

本文选题：审计委员会 + 独立性和有效性　；参考：《江苏大学》2008年硕士论文

【摘要】： 从2001年的《关于上市公司设立独立董事制度的指导意见》和2002年的《上市公司治理准则》以来,我国的审计委员会制度已经取得了较快的发展。2007年年度,已经有超过90%的上市公司设立了审计委员会。但是,这么多年来,关于我国上市公司审计委员会建设是否符合法规要求,能否达到公司治理的良好效果等问题,缺乏足够的经验证据。这些问题的经验证据不仅可以帮助监管部门更好的完善相关政策法规,进一步完善审计委员会制度,从而可以丰富我国关于上市公司审计委员会建设的经验证据,也可以给别的国家的公司治理提供经验借鉴。独立有效的董事会和审计委员会是公司治理机制中的关键因素。本文基于2007年沪市上市公司中的十个重点行业的审计委员会建设的数据,对审计委员会建设的独立性和有效性进行实证研究。本文的目的是检测目前我国上市公司审计委员会建设与独立审计质量之间的关系。尤其是审计委员会中独立董事的比例,具有国家承认会计资格的董事比例和审计委员会每年度会议的次数与独立审计质量好坏之间的关系。独立审计质量是用行业专业性来表示。本文共分五章,第一章是问题的提出,在这一章中主要阐述了国内外关于审计委员会建设与独立审计质量关系研究的现状。第二章主要阐述审计委员会建设和独立审计质量的理论基础,在这一章中可以比较全面的了解审计委员会设立的理论基础、独立审计质量的理论基础,以及用行业专家会计师事务所作为独立审计质量的替代变量的原因和独立审计质量的影响因素。第三章主要阐述审计委员会的发展现状。第四章主要阐述审计委员会对独立审计质量影响的实证研究,在这一章中对数据进行描述性分析,相关分析,Logistic回归分析。第五章主要是本文的结论,建议及局限性。本文的结论支持审计委员会中独立董事成员的比例、审计委员会中具有国家承认会计资格的董事比例和审计委员会会议次数与聘佣行业专家会计师事务所之间有显著的关系。
[Abstract]:Since the "guidelines on the Establishment of Independent Directors in listed companies" in 2001 and the "guidelines on Governance of listed companies" in 2002, the audit committee system in China has developed rapidly. More than 90% of listed companies have set up audit committees. However, over the years, there is a lack of sufficient empirical evidence on whether the construction of audit committee of listed companies in our country meets the requirements of laws and regulations and whether it can achieve the good effect of corporate governance. The empirical evidence of these problems can not only help the regulatory authorities to improve the relevant policies and regulations, further improve the audit committee system, thus can enrich the empirical evidence on the construction of audit committee of listed companies in China. It can also provide experience for other countries in corporate governance. Independent and effective board of directors and audit committee are the key factors in corporate governance mechanism. Based on the data of audit committee construction of ten key industries in Shanghai Stock Exchange in 2007, this paper makes an empirical study on the independence and effectiveness of audit committee construction. The purpose of this paper is to examine the relationship between the construction of audit committee and the quality of independent audit of listed companies in China. Especially, the proportion of independent directors in audit committee, the proportion of directors with national recognition of accounting qualification and the relationship between the number of annual meetings of audit committee and the quality of independent audit. The quality of independent audit is expressed by profession. This paper is divided into five chapters, the first chapter is the question put forward, in this chapter, mainly elaborated the domestic and foreign regarding the audit committee construction and the independent audit quality relations research present situation. The second chapter mainly expounds the theoretical basis of the construction of audit committee and the quality of independent audit. In this chapter, we can fully understand the theoretical basis established by the audit committee and the theoretical basis of the quality of independent audit. The reasons why the independent audit quality is replaced by the profession expert accounting firm and the influencing factors of the independent audit quality are also discussed. The third chapter mainly elaborates the development present situation of the audit committee. The fourth chapter mainly expounds the empirical research on the impact of audit committee on the quality of independent audit. In this chapter, the data are analyzed by descriptive analysis and logistic regression analysis. The fifth chapter is the conclusion, suggestion and limitation of this paper. The conclusion of this paper supports the proportion of independent directors in the audit committee. There is a significant relationship between the proportion of directors with national recognition of accounting qualifications and the number of audit committee meetings and the hiring of professional accounting firms in the domestic industry.
【学位授予单位】：江苏大学
【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】