审计委员会有效性对审计意见影响的实证研究

Empirical Research on the Influence of the Effectiveness of Audit Committee to Audit Opinions

审计委员会是公司治理的重要组成部分,其有效运作能够规范上市公司的经营活动,从而降低获得非标审计意见的可能。利用2006年上市公司的数据,实证结果发现审计委员会是否有效确实会影响到公司获得的审计意见,这提示我们要对上市公司的公司治理的运作状况给予足够的关注。

Audit committee is an important part of corporate governance. Its effective operation can supervise managing activities of listed companies so as to reduce the possibility to receive qualified audit opinions. Based on the data in 2006, empirical results showed that the effectiveness of audit committee surely can influence audit opinions that companies receive, which suggests that sufficient attention should be paid to the effectiveness of corporate governance in listed companies.