上市公司自愿设立审计委员会的影响因素分析

Empirical Analysis of Factors Affecting Listed Companies' Voluntary Audit Committee Formation in China

对我国上市公司自愿设立审计委员会的影响因素进行了实证分析,结果表明,董事会独立性、董事会规模、监事会规模、是否聘请“四大”合作所以及公司的负债比率和盈利能力对上市公司是否自愿设立审计委员会有显著影响,而大股东持股比例、成长性与公司规模对上市公司是否自愿设立审计委员会没有影响,这为研究我国上市公司自愿设立审计委员会的动因提供了重要的经验证据。

This paper empirically analyzes the factors affecting listed companies＇ voluntary audit committee formation in our country and the results indicate that board＇s independence, board＇s size, supervisors＇ size, “4 big” auditors, the leverage and profitability of companies have significant impact on listed companies＇ voluntary audit committee formation, but proportions of large shareholders＇ stocks, companies＇ growth and size do not influence their decisions of voluntary audit committee formation. Therefore, these findings provide important empirical evidence for the research on incentives of our listed companies＇ voluntary audit committee formation.