摘要
本文从审计委员会的存在性、独立性和勤勉程度三个方面,将审计委员会与审计师规模、异常审计收费、审计师变更等结合起来考虑,探讨审计委员会治理对上市公司年报审计意见类型以及不利审计意见改善和审计意见恶化的影响。研究表明,相对于审计委员会的存在性,审计委员会的独立性和勤勉程度对外部独立审计师审计判断及其所出具的审计意见的影响更为显著;在结合考虑审计师规模、审计收费、审计师变更等相关因素的前后均可以发现,在董事会中设立审计委员会并切实提高审计委员会的独立性和勤勉程度,不仅有助于提升上市公司财务报告的质量,而且亦有助于在一定程度上对管理层的审计意见购买行为进行有效的制衡。
The paper, from three aspects of the existence, independence and diligence degree of audit committee and taking auditor＇s size, abnormal audit fees and auditor switching into consideration, discusses the impacts of audit committee governance on the likelihood of receiving modified audit opinions, and of the improvement and deterioration of audit opinions. Empirical analyses indicate that ： （ 1 ） the independence and diligence degree of audit committee have more significant influence on auditing judgments and audit opinions of external independent auditors than the existence of audit committee has;（2） the existence, independence and diligence degree of audit committee help to not only improve the quality of financial reports published by listed companies but also, in a way, counterbalance management behaviors of audit opinion shopping no matter whether taking auditor＇s size, abnormal audit fees and auditor switching into consideration or not.
出处
《金融研究》
CSSCI
北大核心
2008年第1期148-162,共15页
Journal of Financial Research
基金
复旦大学青年科学基金项目:"审计委员会治理与审计意见研究"
复旦大学文科科研推进计划金苗项目(07JM005)
关键词
治理
独立性
勤勉程度
异常审计收费
审计师变更
audit committee, independence, diligence degree, auditor＇s size, abnormal audit fess, auditor switching
