| 会计独董与审计委员会治理的有效性——来自我国资本市场的经验证据 |
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| 引用本文： | 涂建明. 会计独董与审计委员会治理的有效性——来自我国资本市场的经验证据[J]. 中南财经政法大学学报, 2010, 0(1) |
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| 作者姓名： | 涂建明 |
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| 作者单位： | 南京审计学院,会计学院,江苏,南京,210029 |
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| 基金项目： | 江苏省教育厅高校哲学社会科学基金资助项目"我国审计委员会的多维特征对公司治理效率影响的实证研究" |
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| 摘 要： | 本文利用我国推行审计委员会制度之前的公司样本,从会计独董对不利审计意见规避的角度来验证会计独董是否影响审计委员会的公司治理效率.本文的经验证据显示,上市公司设立审计委员会并配备具有会计专长的独立董事,更趋于积极规避不利审计意见.而且,上市公司的审计委员会所聘会计独董的背景不同,其在规避不利审计意见上存在显著的行为差异,因而总体上我国审计委员会具有治理有效性和治理效率的差异性等特点.
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| 关 键 词： | 审计委员会 会计独董 公司治理 审计意见 |
On Accounting Independent Director and Corporate Governance Effectiveness of Audit Committees:Empirical Evidences from China's Capital Market |
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| TU Jian-ming. On Accounting Independent Director and Corporate Governance Effectiveness of Audit Committees:Empirical Evidences from China's Capital Market[J]. Journal of Zhongnan University of Finance and Economics, 2010, 0(1) |
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| Authors: | TU Jian-ming |
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| Affiliation: | TU Jian-ming(School of Accounting,Nanjing Audit University,Nanjing 210029,China) |
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| Abstract: | Based on the accounting independent directors' trying to avoid the unfavorable audit opinion,the paper tests whether the accounting independent directors affect audit committees' effective performance on corporate governance with the sample firms during the application of audit committee system.Empirical evidences show that the audit committees with at least one independent director as accounting expert can reduce the possibility of listed firms' being issued unfavorable audit opinions.And also accounting i... |
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| Keywords: | Audit Committee Accounting Independent Director Corporate Governance Audit Opinion |
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