独立董事制度与非标准审计意见相关性的实证研究
发布时间：2018-12-17 06:20
【摘要】： 2001年8月16日,中国证监会颁布《关于在我国上市公司建立独立董事制度的指导意见》,标志着独立董事制度在我国正式确立。独立董事制度引进我国,其主要目的就是期望独立董事能在我国上市公司中发挥独立客观判断的作用,维护公司整体利益,保护中小股东合法权益不受损害。近年来,我国一些上市公司会计信息失真,盈余管理现象十分严重,管理者和大股东侵犯中小股东利益的事例时有发生。独立董事制度是上市公司内部治理结构的重要组成部分,审计是健全上市公司外部治理机制的有效手段,注册会计师发表的审计意见对会计报表的合法性、公允性提供合理保证,两者均作用于上市公司披露的会计信息。因此,研究独立董事制度对非标准审计意见的作用机制并合理评价独立董事制度在我国的实施效果,以此对我国上市公司的公司治理改革提供经验证据和理论支持具有重要意义。 本文从审计意见的角度对独立董事制度进行理论分析和实证检验。以沪深两市1129家A股上市公司2001—2007年数据为样本,选择独立董事比例、独立董事年薪、独立董事参加会议次数、上市公司是否设立审计委员会、独立董事受教育背景、独立董事与上市公司工作地点一致性作为自变量,注册会计师对上市公司出具的审计意见类型为因变量构建模型,运用Logistic回归分析法实证检验独立董事制度各相关因素对我国上市公司被出具非标准审计意见的影响。研究得出的结论是:独立董事制度与非标准审计意见之间存在一定相关关系,独立董事设立前后,审计意见类型差异显著。设立独立董事的上市公司收到标准无保留审计意见的概率高于未设立独立董事的上市公司。独立董事比例、上市公司是否设立审计委员会、独立董事受教育背景等均对审计意见的出具存在较为显著的影响。独立董事制度在我国发挥了一定作用,对完善我国上市公司治理结构,改善会计师事务所选聘机制,净化审计市场,提高会计信息质量,为上市公司获得更加真实和公允的标准审计意见做出了贡献。通过从审计意见的角度考察独立董事制度对公司治理的影响,丰富了对独立董事制度的研究。只有在完善独立董事制度本身的同时,积极推动上市公司治理结构的改革,改善公司内外部监督机制,独立董事制度在我国才能发挥积极作用。
[Abstract]:On August 16, 2001, CSRC promulgated the guidance opinion on the Establishment of Independent Director system in listed companies in China, which marked the formal establishment of the Independent Director system in China. The main purpose of the independent director system introduced into our country is to expect the independent director to play the role of independent objective judgment in the listed company of our country, to safeguard the whole interests of the company and to protect the legitimate rights and interests of the minority shareholders from being harmed. In recent years, the accounting information of some listed companies in China is distorted, the phenomenon of earnings management is very serious, managers and large shareholders encroach on the interests of minority shareholders from time to time. The independent director system is an important part of the internal governance structure of the listed company. Audit is an effective means to perfect the external governance mechanism of the listed company. Fairness provides reasonable assurance that both act on accounting information disclosed by listed companies. Therefore, to study the mechanism of the independent director system on the non-standard audit opinion and to evaluate the effect of the independent director system in our country. It is of great significance to provide empirical evidence and theoretical support for the corporate governance reform of listed companies in China. This paper carries on the theoretical analysis and the empirical test to the independent director system from the angle of audit opinion. In Shanghai? The data of 1129 A-share listed companies in Shenzhen and Shenzhen from 2001 to 2007 are as follows: the proportion of independent directors, the annual salary of independent directors, the number of meetings attended by independent directors, whether the listed companies set up audit committees, and whether the independent directors are educated. The consistency between the independent director and the working place of the listed company is regarded as the independent variable, and the type of audit opinion issued by the CPA to the listed company is dependent variable to construct the model. The Logistic regression analysis is used to test the influence of the independent director system on the non-standard audit opinions issued by listed companies in China. The conclusion is that there is a certain correlation between the independent director system and the non-standard audit opinion, and there are significant differences between the types of audit opinion before and after the establishment of the independent director. A listed company with an independent director is more likely to receive a standard unqualified audit opinion than a listed company without an independent director. The proportion of independent directors, whether the listed company set up an audit committee, and the education background of independent directors have a significant impact on the audit opinion. The independent director system has played a certain role in improving the governance structure of listed companies in China, improving the selection and employment mechanism of accounting firms, purifying the audit market, and improving the quality of accounting information. For listed companies to obtain a more true and fair standard audit opinion to make a contribution. By examining the influence of independent director system on corporate governance from the angle of audit opinion, it enriches the research on independent director system. Only by perfecting the independent director system and actively promoting the reform of the governance structure of the listed company and improving the internal and external supervision mechanism of the company can the independent director system play an active role in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F271;F239.4;F224
本文编号：2383796
[Abstract]:On August 16, 2001, CSRC promulgated the guidance opinion on the Establishment of Independent Director system in listed companies in China, which marked the formal establishment of the Independent Director system in China. The main purpose of the independent director system introduced into our country is to expect the independent director to play the role of independent objective judgment in the listed company of our country, to safeguard the whole interests of the company and to protect the legitimate rights and interests of the minority shareholders from being harmed. In recent years, the accounting information of some listed companies in China is distorted, the phenomenon of earnings management is very serious, managers and large shareholders encroach on the interests of minority shareholders from time to time. The independent director system is an important part of the internal governance structure of the listed company. Audit is an effective means to perfect the external governance mechanism of the listed company. Fairness provides reasonable assurance that both act on accounting information disclosed by listed companies. Therefore, to study the mechanism of the independent director system on the non-standard audit opinion and to evaluate the effect of the independent director system in our country. It is of great significance to provide empirical evidence and theoretical support for the corporate governance reform of listed companies in China. This paper carries on the theoretical analysis and the empirical test to the independent director system from the angle of audit opinion. In Shanghai? The data of 1129 A-share listed companies in Shenzhen and Shenzhen from 2001 to 2007 are as follows: the proportion of independent directors, the annual salary of independent directors, the number of meetings attended by independent directors, whether the listed companies set up audit committees, and whether the independent directors are educated. The consistency between the independent director and the working place of the listed company is regarded as the independent variable, and the type of audit opinion issued by the CPA to the listed company is dependent variable to construct the model. The Logistic regression analysis is used to test the influence of the independent director system on the non-standard audit opinions issued by listed companies in China. The conclusion is that there is a certain correlation between the independent director system and the non-standard audit opinion, and there are significant differences between the types of audit opinion before and after the establishment of the independent director. A listed company with an independent director is more likely to receive a standard unqualified audit opinion than a listed company without an independent director. The proportion of independent directors, whether the listed company set up an audit committee, and the education background of independent directors have a significant impact on the audit opinion. The independent director system has played a certain role in improving the governance structure of listed companies in China, improving the selection and employment mechanism of accounting firms, purifying the audit market, and improving the quality of accounting information. For listed companies to obtain a more true and fair standard audit opinion to make a contribution. By examining the influence of independent director system on corporate governance from the angle of audit opinion, it enriches the research on independent director system. Only by perfecting the independent director system and actively promoting the reform of the governance structure of the listed company and improving the internal and external supervision mechanism of the company can the independent director system play an active role in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F271;F239.4;F224
【引证文献】
相关会议论文 前1条
1 戴志民;;独立董事社会资本与审计质量关系研究——基于深圳交易所中小板企业的实证研究[A];中国会计学会高等工科院校分会2010年学术年会论文集[C];2010年
相关硕士学位论文 前1条
1 孙娜;非标准审计意见与外部监管有效性研究[D];吉林财经大学;2011年
，本文编号：2383796
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2383796.html
