审计委员会和盈余质量——来自中国证券市场的经验证据被引量：49

The Auditing Committee and Earnings Quality——Empirical Evidence from Chinese Securities Market

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摘要我国的审计委员会制度尚还处于建设阶段,国外经验研究表明：审计委员会在加强内部控制、管理内部审计以及监督财务报告质量等方面发挥积极作用。本文通过对深、沪两市2002—2004年发行A股的上市公司审计委员会对盈余质量的影响研究,结果显示：上市公司设置审计委员会能够提高会计盈余质量,审计委员会规模的扩大能够提高会计盈余质量,但在审计委员会的独立性及会计专业人员方面没有发现如此结论,这说明我国审计委员会制度在一定程度上是有效的,但还要进行完善。 Chinese system of the Auditing Committee is being constructed, and foreign empirical researches suggest that the Auditing Committee should pluy active roles in strengthening internal control internal auditing and controlling over financial reporting. Using the data of those listed firms with the Auditing Committee from 2002 to 2004 year, this paper examines the effect of the Auditing Committee on earnings quality, it is suggested that the Auditing Committee should improve earnings quality and broadening the size of the Auditing Committee could increase earnings quality, but no results are found in the independence and financial expert. It is implied that Chinese system of the Auditing Committee to some extent is effective, but it needs to be improved.

作者翟华云

机构地区武汉大学经济与管理学院

出处《审计研究》 CSSCI 北大核心 2006年第6期50-57,共8页 Auditing Research

关键词审计委员会规模独立性专业会计人员盈余质量 audit committee, the size, the independence, expert on audit, earnings quality

分类号 F239.4 [经济管理—会计学] F224 [经济管理—国民经济]

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参考文献22

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