CAJ | 학술논문

抽取我国361家上市公司06年到08年三年的数据组成面板数据,以上市公司审计报告质量和盈余管理水平作为被解释变量来检验审计委员会的有效性。分析结果显示,审计委员会的设立和审计报告质量成正比,和盈余管理水平成反比,表明我国上市公司审计委员会在一定程度上有效。而独立董事比例则与审计委员会有效性成正比,但审计委员会规模与审计委员会有效性成正比的假设没有得到实证的支持。这一结论将为我国上市公司审计委员会未来发展方向提供经验证据。
추취아국361가상시공사06년도08년삼년적수거조성면판수거,이상시공사심계보고질량화영여관리수평작위피해석변량래검험심계위원회적유효성。분석결과현시,심계위원회적설립화심계보고질량성정비,화영여관리수평성반비,표명아국상시공사심계위원회재일정정도상유효。이독립동사비례칙여심계위원회유효성성정비,단심계위원회규모여심계위원회유효성성정비적가설몰유득도실증적지지。저일결론장위아국상시공사심계위원회미래발전방향제공경험증거。
This article selects 361 listed companies from 2006 to 2008 in the A Stock Exchange and conducts multiple linear regression analysis on the effectiveness of audit committee.The results indicate that the set up of audit committee significantly and positively correlates to audit opinions,and significantly and negatively correlates to earnings management.It means that the audit committee makes an effort in the listed companies.The results also show that the proportion of independent director positively correlates to the effectiveness of audit committee,but the conclusion that a large size audit committee will make good effort is not supported by the empirical study.