我国上市公司董事会特征与审计质量研究

发布时间：2018-06-28 00:23

本文选题：董事会特征 + 审计质量　；参考：《湖南大学》2007年硕士论文

【摘要】： 近几年来,国内外不断曝光出会计造假案件,使得审计职业的公信力和独立性受到了社会各界的广泛关注。人们把矛头纷纷指向了注册会计师,提高审计质量的呼声日益强烈。在此背景下,国内外已经有不少学者从注册会计师和事务所自身的角度探讨了解决方案,要求加强审计职业道德建设和法律管制,提高注册会计师的自身素质。从近年发生的一系列审计失败案例来看,注册会计师职业规范体系不完善及审计技术相对落后固然是导致审计质量低下的因素之一,然而,我们更应从制约审计师行为的制度环境中去探索其根源,完善公司治理,才能从根本上解决问题。而董事会作为联结股东与经理层的纽带,是公司治理机制的重要组成部分,其运作的有效程度无疑会对审计服务产生不同的需求。本文试图从理论方面分析董事会特征与审计质量之间的关系,并以我国A股上市公司为样本进行实证检验,从而为完善董事会制度和提高审计质量提供一定的参考。本文立足于审计需求方的角度,探讨最佳的董事会制度建设和提高审计质量的方法。首先,界定了研究中使用的董事会特征概念,将其分为董事会规模、董事会领导权结构、独立董事比例、审计委员会的设立、董事会会议频率、董事持股水平和董事会年龄结构七个方面,并选取了审计质量的衡量指标。其次,在文献回顾的基础上,着重使用委托代理理论、现代管家理论、资源依赖理论以及博弈论,从理论上分析了各种董事会特征对审计质量的影响。再次,选取2005年中国深沪两市的A股上市公司作为研究对象,用实证研究的方法对董事会特征与审计质量之间的关系进行了检验。最后,本文根据前面的研究成果,从完善公司董事会、改善董事会制度的外部环境和完善审计聘用制度三个方面提出了若干政策建议。
[Abstract]:In recent years, accounting fraud cases have been exposed at home and abroad, which makes the credibility and independence of audit profession widely concerned by all walks of life. People point at CPA one after another, and the voice of improving audit quality is increasingly strong. In this context, many scholars at home and abroad have discussed the solution from the perspective of CPA and the firm itself, which requires strengthening the construction of audit professional ethics and legal control, and improving the quality of CPA. From a series of audit failure cases in recent years, the imperfect professional standard system of certified public accountants and the relatively backward auditing technology are certainly one of the factors leading to the low audit quality. In order to solve the problem, we should explore the root of auditor behavior in the institutional environment and perfect corporate governance. As a link between shareholders and managers, the board of directors is an important part of the corporate governance mechanism. The effective degree of its operation will undoubtedly have different demands on audit services. This paper attempts to analyze the relationship between the characteristics of the board of directors and the audit quality from the theoretical point of view, and take the A-share listed companies as the sample to carry on the empirical test, thus provides the certain reference for the perfection of the board of directors system and the improvement of the audit quality. Based on the audit demand side, this paper discusses the best construction of the board of directors system and the methods to improve the audit quality. First of all, it defines the concept of the characteristics of the board of directors, which is divided into the size of the board of directors, the structure of the leadership of the board of directors, the proportion of independent directors, the establishment of the audit committee, the frequency of the directors' meetings. There are seven aspects of the level of directors' shareholding and the age structure of the board, and the measurement index of audit quality is selected. Secondly, on the basis of literature review, using principal-agent theory, modern steward theory, resource dependence theory and game theory, this paper analyzes the influence of various board characteristics on audit quality theoretically. Thirdly, the relationship between the characteristics of the board of directors and the quality of audit is tested by empirical research on the A-share listed companies listed in Shenzhen and Shanghai stock markets in 2005. Finally, according to the previous research results, this paper puts forward some policy suggestions from three aspects: perfecting the board of directors, improving the external environment of the board of directors system and perfecting the audit employment system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

【引证文献】