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论文编号：	3304
作者编号：	2120092328
上传时间：	2011/6/7 14:47:38
中文题目：	事务所关联高管、上市公司董事会特征与审计质量
英文题目：	Affiliated executives, characters of the board of directors and audit quality
指导老师：	张继勋
中文关键字：	关联高管，董事会特征，审计质量，操纵性应计利润
英文关键字：	affiliated executives, characters of the board of directors, audit quality, abnormal accruals
中文摘要：	审计作为公司外部治理机制的重要手段之一，对保护投资者及其他利益相关者的利益起着重大作用，同时也是资本市场健康、快速发展的重要保障。但是因财务信息作假、审计质量低下导致投资者利益受损的事件却屡见不鲜。因此，审计质量一直是国内外学者研究的焦点问题之一。2001年底，能源巨头安然公司的财务欺诈丑闻曝光，引发了人们对聘请来自事务所的关联高管对审计质量影响的关注。2002年美国国会颁布了萨班斯法案，规定如果公司的首席执行官、首席财务官等高级管理人员在一年内曾在会计师事务所任职，该事务所禁止为这家公司提供审计服务。《中国注册会计师职业道德规范指导意见》也规定：会计师事务所和注册会计师应当考虑关联关系对独立性的损害。此外，我国2001年发布《关于在上市公司建立独立董事制度的指导意见》，规定了上市公司独立董事的权利与义务，中国证监会发布的《上市公司治理准则》规定了上市公司审计委员会的主要职责，按照规定独立董事和审计委员会都有权利对外部审计机构和高级管理人员的行为进行监督，从而对审计质量产生影响。 在这样的背景下，本文对来自事务所的关联高管和董事会的特征对审计质量的影响进行研究，以为我国监管部门制定相关政策提供一些理论依据。 研究结果表明聘请来自事务所的关联高管与审计质量不存在显著关系。独立董事比例的增加、独立董事具有事务所工作经历会显著提高审计质量，审计委员会的设置能够有效抑制关联高管对审计质量的负面影响。
英文摘要：	Audit is one of the most important corporate governance mechanism. It plays a crucial role in protecting stakeholders and insuring the rapid development of capital market. However, false financial information and low audit quality usually cause damage to the interests of investors. Energy giant Enron’s accounting fraud scandal made people put focus on the impact of affiliated executives who previously worked for the company’s audit firms on audit quality. American congress enacted the Sarbanes-Oxley Act. It regulates that if the company’s CEO, CFO and other senior managers worked in accounting firm in the previous year，this accounting firm is prohibited to provide audit services. “China’s CPA professional ethics guidance” also provides: CPAs should consider the damages to the audit independence which are caused by affiliated relationship. In addition, we issued “The guidance to establish independent directors mechanism in listed companies” in 2001, which regulates the independent directors’ rights and obligations. China Securities Regulatory Commission issued the “Corporate Governance Guidance”. In accordance with the provisions, the independent directors and audit committee have the right to supervise the behavior of the accounting firm and managers, so as to impact the audit quality. In this context, this paper studies the impact of affiliated executives and characters of the board of directors on audit quality so as to provide some suggestions to improve audit quality. Empirical results show that there is not significant relationship between affiliated executives and audit quality. Besides, the increase of the proportion of independent directors and independent directors’ accounting firm experience improve audit quality significantly. The audit committee can inhibit the negative impact of affiliated executives on audit quality.
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