审计委员会特征与会计师事务所变更的经验研究  

An Empirical Study on Audit Committee Characteristic and Auditor Change

作　　者：王雄元[1,2] 张士成[1] 高祎[1] 

机构地区：[1]中南财经政法大学会计学院 [2]中山大学管理学院,430073

出　　处：《审计研究》2008年第4期87-96,共10页Auditing Research

基　　金：国家社会科学基金青年项目《监管理论与上市公司信息披露策略研究》(批准号:05cjy007)的阶段性研究成果

摘　　要：本文以会计师事务所变更为视角,探讨具备怎样特征的审计委员会才能有效履行其职责。研究表明:审计委员会的独立性和专业性与会计师事务所变更显著负相关;审计委员会的开会次数与会计师事务所变更没有显著关系,说明审计委员会的存在有助于减少会计师事务所变更。但在对会计师事务所变更的进一步研究中,我们并没有发现会计师事务所变是为了追求更高审计质量的进一步证据,也说明审计委员会对会计师事务所变更的影响仍然有限。这些研究结论为完善我国审计委员会制度提供了经验证据。From the perspective of auditor change, this essay make a research on the audit committee in order to discuss what kind of characteristics of audit committee would help fulfill its commitment effectively and perfect the structure of corporate governance. In our further research, we don＇t find the motivation of public companies to pursue higher auditing quality through auditor change. These findings confirm the following conclusions： the audit committees with great independence and strong financial expertise are more effective in curbing auditor change; the audit quality is not improved in the listed companies after changing auditor, and maybe the reason is that the audit committees haven＇t controlled the right to choose the auditors in real sense in China.

关 键 词：审计委员会 专业性 独立性 会计师事务所变更 

分 类 号：F239.22[经济管理—会计学] F233[经济管理—国民经济]