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上市公司审计委员会制度实施的制约因素分析 总被引：2，自引：0，他引：2
本文通过对影响我国上市公司审计委员会制度实施的因素进行实证分析后发现,要保证审计委员会制度得以全面建立并同时真正发挥其作用,不仅要得到国家法律法规的认可,更重要的是应彻底改变目前上市公司中普通存在的“一股独大”及“内部人控制”现象。 相似文献
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审计委员会制度是公司治理结构的重要组成部分,一个有效的审计委员会能够督促提供有效的财务报告,并能识别和控制许多因素对公司财务状况带来的风险.而我国审计委员会制度尚处于初级阶段,需要进一步完善. 相似文献
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美国是世界上最早将独立董事引入公司治理的国家。早在19世纪30年代，美国证券监管委员会（简称SEC）就建议上市公司要设立“非雇员董事”，1940年美国《投资公司法》（以下简称1940年法案）首次提出“独立董事”的概念，并规定“董事会至少要有40％的独立董事”；1977纽约证券交易所在其上市规则中明确规定“1978年后上市公司应设立由外部董事组成的审计委员会”。1999年SEC颁布《建议规则》，要求那些希望适用1940年法案中禁止性规定的基金必须做到：设立全部由独立董事组成的审计委员会；具备2／3多数的独立董事； 相似文献
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审计委员会:独立董事制度发展的必然趋势 总被引：1，自引：0，他引：1
<正>公司内部治理模式可以分为两种,即一元制模式和二元制模式。所谓的一元制模式就是只在股东大会下设立董事会,没有其他机构对其进行监督,不能形成有效的制衡机制。在股票市场高度发达的情况下,股权高度分散,持有上市公司股份的 相似文献
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目前，制约审计委员会功能有效发挥的因素主要有三个：(1)独立性。在股权高度分散和频繁流动的现代公司治理结构中，审计委员会独立董事的聘任一定程度上被公司大股东或高管人员所左右，独立董事很难站在公正的立场对公司CEO或CFO提出严厉的质疑；另一方面，审计委员会成员的报酬多为赠予公司股票的形式，因此，独立董事就很难站在公正独立的立场提出异 相似文献
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我国的独立董事制度还很不成熟,有效的激励机制还未形成。笔者试图通过构造模型,分析独立董事参与公司治理的激励因素,说明独立董事参与公司治理的动机与理论中所描绘的不同,不同的价值目标取向是产生差异的重要原因的结论。 相似文献
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We examine whether firms with a stock option plan for their audit committee members are more likely to have internal control weaknesses. Using a sample of 486 US firms, we find that firms with a stock option plan for their audit committee members are significantly more likely to report an internal control weakness than firms without such a stock option compensation plan. Our results support a UK government report which indicates that compensating outside directors with stock options may diminish the effectiveness of these directors. Our findings suggest that stock option compensation plans may adversely affect the functioning of a firm's audit committee. 相似文献
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独立董事制度是上市公司内部治理结构重要组成部分,独立审计是健全上市公司外部治理机制的有效手段,两者之间具有共性。完善的独立董事制度是保障注册会计师独立、客观、公正执业、切实发挥审计鉴证作用、提高独立审计质量的重要条件。本文认为,注册会计师行业应注重维护自身的独立性,提供高质量的审计信息,并就与财务报表审计相关、且根据职业判断认为与治理层责任相关的重大事项,以适当的方式及时与独立董事沟通,便于独立董事有效行使决策权。 相似文献
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基于国家审计视角,在概述中央政府推动国家监察委员会制度变革现实背景的基础上,分析我国推行监察委员会制度创新的多元动因,剖析影响制度施行的潜在障碍因素,结合新时代社会发展环境与国家治理目标要求,提出推动充分融入国家审计职能的监察委员会制度改革目标落实的实施路径与政策建议,在国家监察委制度创新进程中充分认识并发挥国家审计机构的独特专业监督功能与特长,优化配置国家审计监督资源,担当起反腐败利剑的重任,充分吸收与运用国家审计机关的监督效能,集中各层面社会监督力量的优势,分阶段、分步骤,平稳推进实施战略,保障建立高效反腐长效机制预定目标的顺利实现。 相似文献
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Maria Consuelo Pucheta‐Martínez Cristina De Fuentes 《Corporate Governance: An International Review》2007,15(6):1394-1412
The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiving error or non‐compliance qualifications. However, the existence of an AC and its composition are not factors associated with the receipt of audit reports containing uncertainties or scope limitations, while losses reported in either or both of the previous two years and receiving the same qualified opinion as in the previous year are. 相似文献
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This article examines the impact of audit committee existence, the frequency of audit committee meetings and the auditor's attendance at meetings on aspects of the external audit. Using an experimental design, we find that the audit committee, the frequency of committee meetings and the auditor's attendance at meetings are significantly associated with a reduction in perceived audit risk. The impact on audit efficiency and audit testing is perceived to be minimal. Manager and partner hours are greater when meetings are more frequent and the partner attends all meetings. The audit committee is expected to provide assistance in resolving conflicts with management and to lead to some improvement in overall audit quality. In neither case is this affected by meeting frequency or the auditor's attendance at meetings. Participants expect the existence of an audit committee to lead to an increase in audit fees, particularly when meetings are more frequent and the auditor is required to attend meetings. Reasons given for any fee increase relate to the additional preparation for and attendance at meetings. 相似文献
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This study attempts to understand the organizational drivers of internal audit effectiveness in the light of recent changes in the ‘mission’ of internal auditing and its central role in corporate governance. On the basis of data from 153 Italian companies, our survey shows that the effectiveness of internal auditing is influenced by: (1) the characteristics of the internal audit team, (2) the audit processes and activities, and (3) the organizational links. Internal audit effectiveness increases in particular when the ratio between the number of internal auditors and employees grows, the Chief Audit Executive is affiliated to the Institute of Internal Auditors, the company adopts control risk self‐assessment techniques, and the audit committee is involved in the activities of the internal auditors. 相似文献
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《International Journal of Auditing》2018,22(2):197-213
The role of the audit committee in oversight of the internal control and internal audit function has grown in the last decades as corporate governance mechanisms after the dramatic scandals and failures. This paper examines the impact of the audit committee and the presence of internal audit function on a company's financial reporting quality. Moreover, this study focus on the association between the audit committee and internal audit function and company's financial reporting quality measured as accruals quality and absolute discretionary accruals. It is hypothesized that the financial reporting quality is related to the strength of internal corporate governance mechanisms, including audit committee and internal audit and its association. Different mechanisms are being examined: audit committee size and independence, frequency of meeting, financial literacy, existence of internal audit function and its meeting independently. To test our hypothesis, we employ panel data analysis for 71 nonfinancial firms through 139 observations listed on the Muscat Securities Market during the period of 2013 and 2014. The data used in the analysis were collected from the companies' annual reports published by the Muscat Securities Market. Ordinary least squares is used to regress financial reporting quality linear variables on audit committee and internal audit. The findings suggest that audit committee meetings frequency and the presence of internal audit function positively affect a company's financial reporting quality. Hence, an audit committee that meets more frequently provides effective monitoring of financial reporting and increases the likelihood of discussing and following up any problems and findings in the financial statements and audit reports. Thus, frequent audit committee meetings provide better oversight of the annual accounts. Likewise, the internal audit function is considered an important corporate governance mechanism to safeguard the quality of financial reporting by monitoring organizational risks, assessing internal controls and detecting possible manipulation because the internal auditor evaluates financial procedures. However, results suggest that the relationship between other corporate governance mechanisms and financial reporting quality is not significant. 相似文献
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全国人大常务委员会对公司法的修订,在公司法人治理结构、保护中小股东权益、调整公司资本制度等方面作了重大修改,很多内容的更新和调整对我国的注册会计师行业都会产生深远的影响。本文通过对公司法有关调整内容的总结,分析和预测注册会计师行业可能会发生的变化。 相似文献
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Kalin D. Kolev David B. Wangrow Vincent L. Barker Donald J. Schepker 《Journal of Management Studies》2019,56(6):1138-1193
The importance of board committees – specialized subgroups that exist to perform many of the board's most critical functions, such as setting executive compensation, identifying potential board members, and overseeing financial reporting – has grown over time due to increased legal requirements and greater complexity of the environment in which firms operate. This has resulted in a large body of work examining board committees across the accounting, finance, and management disciplines. However, this research has developed rather independently within each discipline, preventing scholars and practitioners from developing a comprehensive understanding of board committees. To address this issue, we conduct a comprehensive review of the literature that: 1) summarizes and synthesizes antecedents and outcomes associated with board committees in publicly‐traded firms in English common law countries; and 2) offers a critical analysis of existing research, providing recommendations for advancements and new directions in board committee research. 相似文献