上市公司审计委员会设立的影响因素

Empirical Analysis on Factors Affecting the Establishment of Audit Committee

本文以2005年的上市公司为样本,对影响审计委员会设立的因素进行了实证分析、同时指出,审计委员会的设立只是第一步,只有提高其效率才能对财务报告舞弊起到治理作用。

The paper provided important empirical evidence on the factors with the samples of listed companies in 2005. The author indicated that it is just the first step to establish it,only should we improve the efficiency of it,we can govern the financial report defraud.