董事会特征与审计质量的关系——基于中国民营上市公司的经验证据

Relationship between Board Characteristics and Audit Quality——Empirical Evidence from Chinese Listed Private Companies

民营上市公司董事会特征与审计质量存在一定的相关性,如董事会会议次数、董事报酬与审计质量存在显著的正相关关系;独立董事的出勤率与审计质量存在显著的负相关关系;董事会规模、董事会独立性、董事会领导结构与审计质量存在不显著的正相关关系;审计委员会的设立与审计质量存在不显著的负相关关系。

We explore an empirical research on the relationship between the characteristics of board of directors and audit quality based on a dataset consisting of listed private companies. These findings suggest that audit quality is positively proportional to the numbers of board meeting, the payment of directors, but negatively to the frequency of independent directors who attend meeting, and also positively to audit committee, the board size, board independence, general manager duality, and finally negatively to the establishment of the audit committee, but not distinctively.