审计委员会多重任职与审计收费相关性研究——来自2007—2010年中国A股上市公司的证据

Research on the Correlation of Audit Committee Multiple Directorship and Audit Fee: Evidence from Chinas A-share Listed Companies during 2007—2010

中文关键词:  审计委员会  连锁董事  审计收费

英文关键词:audit committee  interlocking directorates  audit fee

中文摘要:

      基于2007—2010年间我国A股上市公司的经验数据，分析了审计委员会多重责任与审计收费的关系。研究发现，审计委员会成员的多重责任与审计收费呈负相关关系，对审计委员会起着决定性作用的审计委员会主席，其多重责任对审计收费也有抑制作用。在此基础上，对我国的审计委员会制度提出了相应的建议。

英文摘要:

      Based on the empirical data of Chinas A-share listed companies during the period of 2007—2010, this paper studies the relationship between audit committee multiple directorship and audit fee. It finds that audit committee multiple directorship (ACMD) has a negative effect on audit fee. As the chairs have a decisive role in the audit committee, multiple directorship among audit committee chairs (MDACC) can negatively affect audit fee as well. On that basis, some suggestions are put forward to improve the audit committee system in China.