审计委员会治理效率与审计质量的实证研究

An Empirical Study on Governance Efficiency of Auditing Committee and Audit Quality

中文关键词:  审计委员会  审计质量  独立性  专业性  活跃性

英文关键词:auditing committee  audit quality  independence  professionalism  active performance

中文摘要:

      基于我国A股市场2005—2007年的上市公司为研究样本,在保证了会计信息相对可信的前提下,在控制了影响审计质量的相关变量后,已设立审计委员会的上市公司,在选择了大事务所下,审计委员会成员活跃性与审计质量正相关,审计委员会成员独立性和专业性与审计质量无明显的线性关系,表明审计委员会的治理效率还有待提高。

英文摘要:

      Based on the study sample of listed companies in China's A-stock market during 2005-2007,under the premise of relative credibility in accounting information,this paper indicates that,with relevant variables impacting audit quality under control,for the listed companies with their own Audit Committee and supposed to have chosen the prestigious audit firms,the active performance of committee members is positively correlated with the audit quality while their independence and professionalism are not obvious linear factors in audit quality,which concludes that the governance efficiency of audit committee should be further improved.