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论文编号：	6347
作者编号：	2120122562
上传时间：	2014/6/8 23:32:44
中文题目：	审计委员会的信息权对会计信息质量的影响
英文题目：	The Effect of Information Right of Audit Committee on Accounting Information Quality
指导老师：	程新生
中文关键字：	审计委员会信息权；会计信息披露质量；审计意见
英文关键字：	Information Right of Audit Committee; Accounting Information Disclosure Quality; Audit Opinion
中文摘要：	随着会计舞弊事件的频繁出现，上市公司的财务信息监管得到了越来越多的关注。为了改善这一状况，相关监管机构努力寻找各种方式去加强监管，提高会计信息质量。2002年1月7日，中国证券监督管理委员会和国家经济贸易委员会联合颁布了《上市公司治理准则》，该准则以自愿性方式，建议董事会可以通过决议，下设专门委员会，包括审计委员会、薪酬和考核委员会、战略委员会和提名委员会。国内外关于审计委员会研究主要集中在其特征，如：独立性、专业性、勤勉程度以及其他行为特征，设立动因和治理效率方面。大部分学者的研究表明，审计委员会的设立对于提高会计信息质量、降低会计舞弊具有积极的影响。 本文通过总结国内外现有研究，分析审计委员会的作用机制，分析审计委员会信息权对其作用发挥及会计信息质量的影响，结合中国市场的自身特点，从审计委员会的信息权角度研究其对会计信息质量的影响。通过2010年—2012年深市A股上市公司的有关数据，利用实证研究方法检验了审计委员会的信息权对于会计信息质量有积极的影响。本文设计了审计委员会信息权指数ACI及其计算方法，通过该指数来度量审计委员会信息权；同时，采用深交所信息披露考评结果以及审计意见来度量会计信息质量。 研究结果表明：（1）审计委员会进行沟通协调、监督保障以及对财务信息质量的控制在很大程度上影响审计委员会的信息权；（2）若审计委员会具有较大的信息权，即审计委员会可以获取或者很大程度获取公司管理经营中的重大信息，有助于其作用的发挥，信息披露质量越高，更容易出具标准无保留审计意见，企业会计信息质量越高。
英文摘要：	With the accounting fraud incidents occurring more and more frequently, more and more attention has been paid to financial and accounting information. In order to improve this situation, the relevant regulators are trying to seek ways to strengthen the supervision and improve the quality of accounting information. In January 2002, the China Securities Regulatory Commission and the State Economic and Trade Commission jointly issued "listed corporate governance standard”, which recommended the board of director to establish the special committee, including the audit committee, remuneration and appraisal committee, the strategy committee and nomination committee. At present, the research on the audit committee mainly concentrates on its characteristics, such as independence, professional, diligent and other behavioral characteristics, the motivation of setting up and governance efficiency. Most scholars’ study shows that the establishment of the audit committee can help improve accounting information quality and reduce the accounting fraud. Considering the characteristics of the Chinese market, this paper analyses the mechanism of audit committee and studies the impact on the accounting information quality from the view of the audit committee information right. Based on the A-share listed companies from 2010 to 2012, this paper tests the relationship between the information right of audit committee and the accounting information quality and designs the audit committee information right index to measure the information right of audit committee. The results indicate that:(1)audit committee information right is mainly influenced by the communication and coordination of audit committee, the supervision to internal control and internal audit and the control on financial information quality;(2)if the audit committee has great information rights, which means the audit committee can obtain more important information on company's management and operation, it will help to improve the quality of accounting information disclosure and the companies are more likely to acquire the standard unqualified audit opinion.
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