独立董事、审计委员会和股东制衡的有效性——基于会计报表披露的视角
发布时间：2019-03-30 07:44
【摘要】：利用沪深两市A股上市公司2001～2007年的资料,研究了独立董事、审计委员会和股东制衡在年度财务会计报表披露过程中的有效性。实证研究结果表明,三者在报表披露过程中是有效的,独立董事规模和审计委员会的设立有助于降低财务会计报告被出示"非标"意见的可能性,并能促使报表更及时地披露,而股东制衡作用越大,财务会计报告被出示"非标"意见的可能性就越大,报表披露的及时性也越差。
[Abstract]:Based on the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2001 to 2007, this paper studies the effectiveness of independent directors, audit committees and shareholders' checks and balances in the disclosure of annual financial and accounting statements. The results of empirical research show that the three are effective in the reporting disclosure process, that the size of independent directors and the establishment of the Audit Committee help to reduce the possibility of financial and accounting reports being presented with "non-standard" opinions and to promote more timely disclosure of statements, And the greater the shareholder checks and balances, the greater the possibility that the financial and accounting reports will be presented "non-standard" opinions, and the worse the timeliness of reporting disclosure.
【作者单位】： 厦门大学管理学院;云南财经大学会计学院;西南财经大学会计学院;
【分类号】：F239.4
[Abstract]:Based on the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2001 to 2007, this paper studies the effectiveness of independent directors, audit committees and shareholders' checks and balances in the disclosure of annual financial and accounting statements. The results of empirical research show that the three are effective in the reporting disclosure process, that the size of independent directors and the establishment of the Audit Committee help to reduce the possibility of financial and accounting reports being presented with "non-standard" opinions and to promote more timely disclosure of statements, And the greater the shareholder checks and balances, the greater the possibility that the financial and accounting reports will be presented "non-standard" opinions, and the worse the timeliness of reporting disclosure.
【作者单位】： 厦门大学管理学院;云南财经大学会计学院;西南财经大学会计学院;
【分类号】：F239.4
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