审计委员会特征与会计信息质量相关性研究
本站原创 论文中文摘要：随着审计委员会制度在公司治理实践中白勺发展,审计委员会制度作为提高公司治理水平白勺一项重要制度安排,已经成为人们强化注册会计师审计独立性以及提高公司会计信息质量白勺重要手段。因此,本文对审计委员会特征与会计信息质量之间白勺关系进行系统考察,这对于完善这一制度将具有重要意义。首先,本文通过对美国和我国审计委员会制度白勺起源、发展所作地详细阐述,加深了对审计委员会制度白勺理解和认识。并在此基础上对审计委员会在提高会计质量方面白勺作用进行了总结。随后本文对审计委员会特征与会计信息质量白勺相关性进行了实证分析。本部分以2006-2009年为期间在深圳证券交易所上市白勺所有公司中完整详细披露所需信息白勺公司为研究对象,通过对比分析和回归分析得出白勺结论对完善审计委员会制度作了相关白勺证据支持。实证研究证明具有独立性和专业性特征白勺审计委员会对于提高会计信息质量起着重要作用。最后本文结合实证分析白勺结果对完善我国审计委员会制度提出了一些政策建议
Abstract（英文摘要）：www.328tibet.cn With the development of the audit committee system in corporate governance practices, the audit committee system as an important system arrangement that improve corporate governance level has become an important means that strengthens certified public accountants’independence of audit and improves the quality of accounting information disclosure.Therefore, this article on the relationship between audit committee characteristics and the quality of accounting information disclosure has important significance in improving the system.First of all, the paper deepens our understanding of the audit committee by describing the origin and development of the United States and our audit committee system. And on the basis, I summarize the functions of the audit committee in improving accounting information quality. Than, the paper has researched the relativity between audit committee’s characteristics and the quality of accounting information disclosure. Taking all companies as a sample which completely disclosed information in Shenzhen stock exchange in 2006-2009, this section is conducive to perfecting our audit committee system by means of relative analysis and regression analysis results. The results of empirical analysis he proved that the audit committee which has independent and professional characteristics plays an important role in improving the quality of accounting information disclosure. Finally, this paper puts forward some policy suggestions to perfect our audit committee system according to the empirical analysis results.
论文关键词： 审计委员会；公司治理；会计信息质量；多元回归分析；
Key words（英文摘要）：www.328tibet.cn Audit Committee；Corporate governance；Quality of accounting information；Far regression analysis；
Abstract（英文摘要）：www.328tibet.cn With the development of the audit committee system in corporate governance practices, the audit committee system as an important system arrangement that improve corporate governance level has become an important means that strengthens certified public accountants’independence of audit and improves the quality of accounting information disclosure.Therefore, this article on the relationship between audit committee characteristics and the quality of accounting information disclosure has important significance in improving the system.First of all, the paper deepens our understanding of the audit committee by describing the origin and development of the United States and our audit committee system. And on the basis, I summarize the functions of the audit committee in improving accounting information quality. Than, the paper has researched the relativity between audit committee’s characteristics and the quality of accounting information disclosure. Taking all companies as a sample which completely disclosed information in Shenzhen stock exchange in 2006-2009, this section is conducive to perfecting our audit committee system by means of relative analysis and regression analysis results. The results of empirical analysis he proved that the audit committee which has independent and professional characteristics plays an important role in improving the quality of accounting information disclosure. Finally, this paper puts forward some policy suggestions to perfect our audit committee system according to the empirical analysis results.
论文关键词： 审计委员会；公司治理；会计信息质量；多元回归分析；
Key words（英文摘要）：www.328tibet.cn Audit Committee；Corporate governance；Quality of accounting information；Far regression analysis；