期刊文献+

我国审计委员会制度完善的相关问题探讨 被引量:2

下载PDF
导出
摘要 由于作为公司治理机制的审计委员会制度在我国出现的时间比较短,在实际运行中存在不少问题。本文提出了完善我国审计委员会制度的若干建议:完善审计委员会的相关法律制度、处理好审计委员会与监事会的关系、改进独立董事的形成机制,以期为提高我国公司治理水平提供借鉴。
出处 《商业时代》 北大核心 2009年第34期70-70,103,共2页 Commercial
  • 相关文献

参考文献3

二级参考文献18

  • 1Birkett,B. S., 1980. Perceptions of the Role of Corporate Audit Committee, Phi) dissertation, Louisinaa State University.
  • 2Cameron,K. S. , 1986. Effectiveness as Paradox: consensus and conflict in conceptions of organizational effectiveness. Management Science, 32 (5), 539-553.
  • 3Cobb, L., 1993. An investigation into the effect of selected audit committee characteristics on fraudulent financial reporting. Doctoral dissertation, University of South Florida.
  • 4CoUier,P. , 1992. Audit Cxxnmittees in Large UK Companies.London: ICAEW Collier, P., 1996. The rise of the Audit Committee in UK quoted companies: a curious phenomenon? Accounting,Business and Financial History,6(2), 121-140.
  • 5Collier, P. and Gregory, A., 1996. Audit Committee Effectiveness and the Audit Fee. European Accounting Journal, 5 (2),177-199.
  • 6DeZoort, F. T., 1997. An Analysis of Experience Effects on Audit Committee Members' Judgments. Accounting,Organizationsand Society, forthcoming.
  • 7Eichenseher, J. W. and Shiekds, D. , 1985. Corporate Director Liability and Monitoring Preferences. Journal of Accounting and Public Policy, 4(1), 13-31.
  • 8Kalbers L. P. and T. J. Fogarty 1998. Organizational and Economic Explanations of Audit Committee Oversight. Journal of Managerial Issues, X(2), 129-150.
  • 9Lee,T. A. ,and M. S. Stone, 1997. Economic Agency and Audit Committees: Responsibitities and Membership Composition, International Journal of Auditinf, Forthcoming.
  • 10Martian, I., 1988 Audit Committee. Edinburgh: Institute of Chartered Accountants in Scotland.

共引文献46

同被引文献14

引证文献2

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