审计委员会参与公司治理的有效性研究——基于审计报告及时性的视角被引量：2

The Effectiveness of Audit Committee in Corporate Governance Based on the Timeliness of Audit Report

下载PDF

导出

摘要审查和监督年度财务报告的编制及披露是审计委员会的重要职责。但到底什么样的审计委员会能有效地发挥治理效应是一个值得深入研究的问题。以2011年沪深A股上市公司为样本,研究了审计委员会特征对上市公司审计报告及时性的影响。研究发现,审计委员会规模越大,审计报告时滞越短,审计报告越及时;但审计委员会的独立性、审计委员会中会计专家董事的比例,以及会议次数与审计报告及时性之间不存在显著的相关性。 Review and supervision of the compilation and disclosure of annual financial report are the important duties of audit committee .But w hat kind of audit committee can play an effective role in corpo-rate governance is a problem worthy of in-depth study .Using A-share listed companies in Shanghai and Shenzhen Stock Exchanges in the years 2011 as samples ,this paper aims to study the relationship between the characteristics of audit committee and the timeliness of audit report .T he results show that the larger the size of audit committee ,the shorter the audit report lag ,and more timely audit reports .However ,we could not find the significant link between the independence of audit committee ,the ratio of accounting di-rectors in audit committee as well as number of meetings of audit committee and audit report timeliness .

作者刘成立

机构地区青岛理工大学商学院

出处《中国海洋大学学报（社会科学版）》 CSSCI 2014年第4期74-80,共7页 Journal of Ocean University of China(Social Sciences)

基金教育部人文社会科学研究项目"利益相关者保护导向的审计治理效应研究"(11YJC790099) 山东省高等学校人文社会科学研究项目"充分发挥民间审计治理职能推动山东上市公司规范发展研究"(J11WG61)的阶段性研究成果

关键词审计委员会审计报告公司治理 audit committee audit report corporate governance

分类号 F239 [经济管理—会计学]

引文网络
相关文献

参考文献24

1沈圆,周兰.审计委员会治理效率与审计质量的实证研究[J].北京工商大学学报（社会科学版）,2009,24(4):82-87. 被引量：6
2Xie B.,Davidson W.N.and DaDalt P.J.Earnings management and corporate governance:The roles of the board and the audit committee[J].Journal of Corporate Finance,2003,9(3):295-316.
3Jean B.,Sonda M.C.and Lucie C.The effect of audit committee expertise,independence,and activity on aggressive earnings management[J].Auditing:A Journal of Practice&Theory,2004,23(2):l15-137.
4Ismail,H.,Mohd I.T.,and Mohid R.M.Corporate reporting quality,audit committee and quality of audit[J].Malaysian Accounting Review,2008,7(1):21-42.
5Agrawal A.and Chadha S.Corporate governance and accounting scandals[J].Journal of Law and Economics,2005,48(2):371-406.
6Krishnan J.Audit committee quality and internal control:An empirical analysis[J].The Accounting Reciew,2005,80(2):649-675.
7Abbott I.J.,Parker S.,Peters G.F.and Raghunandan.K.The association between audit committee characteristics and audit fees[J].Auditing:A Journal of Practice&Theory,2003,22(2):17-32.
8Lee H.Y.,Vivek M.and Richard O.The effect of audit committee and board of director independence on auditor resignation[J].Auditing:A Journal of Practice&Theory,2004,23(2):131-146.
9Zhang Y.,Zhou J.and Zhou N.Audit committee quality,auditor independence,and internal control weaknesses[J].Journal of Accounting and Public Policy,2007,26(3):300-327.
10Ali Shah S.Z.,Ali Butt S.and Hasan A.Corporate governance and earnings management:An empirical evidence form Pakistani listed companies[J].European Journal of Scientific Research,2009,26(4):624-638.