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| 论文编号： | 2297 | |
| 作者编号： | 2120082082 | |
| 上传时间： | 2010/6/8 17:41:17 | |
| 中文题目： | 审计委员会的独立性、专家的性质与应计质量 | |
| 英文题目： | The Independence of Audit Committee, Nature of Experts, and Accrual Quality | |
| 指导老师： | 张继勋教授 | |
| 中文关键字： | 审计委员会; 独立性; 专家的性质; 应计质量 | |
| 英文关键字： | Audit Committee; Independence; Nature of Experts; Accrual Quality | |
| 中文摘要： | 审计委员会作为现代公司治理中的一项重要制度，对提高上市公司财务信息质量和公司治理水平有极为重要的意义，美英等国许多学者的研究也证实了这一点。本文以审计委员会制度的强制性变迁为契机，选取我国上海证券交易所2007-2008年度财务报告中披露审计委员会规模和履职情况信息的381家上市公司作为样本，研究了审计委员会的独立性、专家的性质对应计质量的影响。研究发现，审计委员会的独立性对应计质量的提高并无显著作用，但有实务经验的财务专家对提升上市公司的应计质量有显著的作用。本文研究还发现，规模较大的上市公司一般具有较高的应计质量，而上年发生亏损或被审计师出具非标准审计意见的上市公司应计质量通常较低。 | |
| 英文摘要： | As a modern corporate governance system， audit committee has an important role on improving the listed company’s financial information quality and corporate governance， and many scholars from U.S. and British have confirmed it. In this paper， we grasp the opportunity of mandatory audit committee system change， select 381 listed companies as samples， which were listed in the Shanghai Stock Exchange and disclosed the size and performance of audit committee in their annual financial report from 2007 to 2008. We examine the influence of independence， character of audit committee to accruals quality， found that the independence of the audit committee has no significant effect to improve the accruals quality， but audit committee with financial experts were associated with higher accruals quality. The study also found， larger companies always have higher accrual quality， while the loss companies or companies who received an unqualified opinion from auditors’ generally had lower accrual quality. | |
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