董事会特征、审计需求与审计费用——基于我国A股上市公司2001年至2004年的研究

Characteristics of Board of Directors, Audit Demand and Expense——Based on Research for China’ s A Stock Listed Company from 2001 to 2004

文章将董事会特征分为3个方面独立性特征、行为特征和专业性特征。以2001年至2004年我国境内上市公司4131个样本为研究对象,发现董事会规模、董事会会议次数对审计费用有显著正向影响,而董事持股人数比却对审计费用有显著负向影响,董事长和总经理是否分离,独立董事比例、审计委员会对审计费用的影响并不显著。

The article sets forth three characteristics of board of directors： Independence, behavior and specialty. Based on research for 4131 China＇s listed companies in China from 2001 to 2004, it was shown that scale and meeting times of board of directors obviously and positively influenced on audit expenses. And but the ratio of the number of stockholders of board of director obviously and negatively influenced on audit expenses. However, whether chairman of board is separated from manager general, independent director proportion and audit board or committee didn＇ t obviously influence on audit expenses.