摘要
通过分析审计委员会的设立对盈余管理、信息披露透明度的影响等方面的研究发现,设立审计委员会的公司进行扭亏盈余管理的行为显著要低,信息披露的透明度显著要高。这一研究结果表明,审计委员会的设立在一定程度上提高了公司治理效果,改善了财务报告质量。但审计委员会并没有对配股的盈余管理行为产生作用,这说明审计委员会对财务报告的监督作用较为有限。监管部门还需要设法采取相关措施,进一步提高审计委员会的独立性,更好地发挥审计委员会对财务报告披露质量的监督作用,使之成为维护广大投资人权益的有效治理机制。
By analyzing the effect of establishment of audit committee for earnings management and the information transparency, we find companies with audit committees decrease the likelihood of earnings management to save losses but improve the information transparency significantly. These results mean the establishment of committees improves the effectiveness of corporate governance and the quality of financial reports. But the committee does not influence the earnings management behavior of shares allocation and it shows that the committee has only limited impact on the function of supervision. So supervision department should adopt relative measures to improve the independence of audit committee, to better play a role in the supervising the financial report quality and make itself an effective organization mechanism for maintaining the rights of investors.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第6期40-46,共7页
Journal of Audit & Economics
关键词
审计委员会
盈余管理
信息透明度
加强监管
audit committee
earnings management
information transparency
strengthened supervision