审计委员会特征对上市公司盈余管理的影响研究

国内现有文献对审计委员会与盈余管理关系的研究仅局限在将审计委员会作为董事会特征的一个简单变量,而未深入考察审计委员会的具体构成对盈余管理的影响。选取2002年～2004年详细披露审计委员会具体组成的公司为样本,从审计委员会的独立性和专业性两个角度考察其与盈余管理的关系。研究发现,设立审计委员会的上市公司在形式上基本达到了公司治理准则中对人员具体构成的要求;审计委员会的独立性对盈余管理起到了一定的抑制作用,但是现阶段我国审计委员会的功能尚未完全发挥。

The Effect of Characteristics of Audit Committee on Earnings Management

Current literatures on the relation between audit committee and earnings management do not involve the influence of the former on the latter.Therefore,this paper,from the aspects of independence and specialty of the audit committee,makes a research on such influence and tests it by using listed companies in 2003 and 2004 as a sample.The result shows that its independence is restrictive to earnings management and other characteristics are not significantly related to the quality of earnings management.And besides,audit committee institution has not played its anticipated role in China.