独立董事尽职程度与审计意见的关系研究

Study on the Relationship between the Level of Due Diligence of Independent Directors and Audit Opinions

独立董事制度与外部审计制度都是为了提高上市公司信息披露质量,缓解治理问题,但近年来财务造假问题仍屡禁不止,两者是否真正发挥其效用,并且有何影响关系呢?本文选取2018-2022年A股上市公司为研究对象,从审计意见角度出发,运用logistic回归分析独立董事履职情况与审计意见的关系,研究发现独立董事参会情况与受教育程度与审计意见呈负相关,但独立董事意见与审计意见呈正相关。研究丰富了独立董事履职情况的研究,为完善上市公司监督体系提供实践启示。

Both independent director system and external audit system are designed to improve the quality of information disclosure of listed companies and alleviate the governance problems,but in recent years,the problem of financial fraud is still prohibited,so do both of them really play their role and what is the relationship between their influence?This paper selects A-share listed companies in 2018-2022 as the research object,from the perspective of audit opinion,using logistic regression to analyse the relationship between the performance of independent directors and audit opinion,the study finds that the participation of independent directors in the meeting and the degree of education is negatively related to audit opinion,but the opinion of independent directors is positively correlated with audit opinion.The study enriches the research on the performance of independent directors and provides practical insights for improving the supervision system of listed companies.