期刊文献+

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 被引量:6

Characteristics of Board of Directors, Audit Demand and Expense——Based on Research for China’ s A Stock Listed Company from 2001 to 2004
下载PDF
导出
摘要 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.
作者 刘华
出处 《广西经济管理干部学院学报》 2007年第2期41-45,共5页 Journal of GuangXi Cadres College of Economic and Management
关键词 董事会特征 审计需求 审计费用 Characteristics of Board of Directors Audit Demand and Audit Expense
  • 相关文献

二级参考文献65

  • 1Borokhovich, Panino and Trapani, Outside Directors and CEO Selection.Journal of Financial and Quantitative Analysis, 31 (1996), pp. 337--355.
  • 2Hermalin, Weisbach, The Determinants of Board Composition. Rand Journal of Economics 19 (1988), pp. 589-606.
  • 3Hermalin, Weisbach, The Effects of Board Composition and Directors Incentives on Firm Performance. Financial Management, 20 (1992), pp. 101--112.
  • 4Jensen and Murphy, Performance Pay and Top-Management Incentive. Journad of Politicial Economy, 3 (1990), pp. 225--264.
  • 5Lipton, Lorsch, A Modest Proposal for Improved Corporate Governance. Business Lawyer, 48. no. 1, 1992, pp. 59--77.
  • 6Wu, Yili, Honey, I Shrunk the Board, Working Paper, 2000, University of Chicago.
  • 7Yermack, Higher Market Valuation of Companies with a Small Board of Directors. Jounud of Financial Economis, 40(1996), pp. 185--211.
  • 8Ayoib, C, and Keith A. Houghton, Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium - Size U.
  • 9K Auditees, Journal of International Accounting & Taxation, Vo. 5,1996.
  • 10Beatty, R, Auditor Reputation and the Pricing of Initial Public Offerings, The Accounting Review, October, 1989.

共引文献1415

同被引文献36

二级引证文献17

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部