CFO兼任审计委员会委员影响财务重述吗?  

Does CFO Serving as Audit Committee Affect Financial Restatement?

作　　者：王兵[1] 冯静 陈紫帆 WANG Bing;FENG Jing;CHEN Zifan(School of Business,Nanjing University,Nanjing 210093,China;Planning and Finance Department,Huatai Securities,Nanjing 210019;Jiangsu Branch of Investment Banking Department,Zhongxin Securities,Nanjing 210019,China)

机构地区：[1]南京大学商学院,江苏南京210093 [2]华泰证券计划财务部,江苏南京210019 [3]中信证券投资银行江苏分部,江苏南京210019

出　　处：《审计与经济研究》2023年第1期11-20,共10页Journal of Audit & Economics

基　　金：国家自然科学基金(71772084)。

摘　　要：审计委员会和CFO处于监督和被监督的地位,然而鲜有文献对CFO兼任审计委员会委员的影响进行深入研究。以2010—2020年全部A股上市公司为研究样本,探究CFO兼任审计委员会委员对财务重述的影响。研究发现,CFO兼任审计委员会委员导致了财务重述的增加,但是会计师事务所规模、审计委员会勤勉度以及内部控制可以削弱CFO兼任对财务重述的影响。进一步研究发现,CFO兼任审计委员会委员年限与财务重述正相关,CFO过度自信在这一正相关关系中发挥部分中介效应。CFOs and audit committees are in a position of supervising and being supervised,yet there is little literature on the impact of CFOs serving on audit committees in depth.This article takes all A shares from 2010 to 2020 as a sample to explore the impact of CFO's concurrent audit committee membership on financial restatements.The study finds that CFO's concurrent audit committee membership is positively related to financial restatement,but accounting firm size,audit committee diligence,and internal control can weaken this positive relationship.Further research finds that the year of CFO concurrently serving as a member of the audit committee is positively correlated with financial restatement,and CFO overconfidence plays a partial mediating role in this positive correlation.The research conclusions of this paper have certain guiding significance for improving the corporate governance structure.

关 键 词：CFO 审计委员会 财务重述 审计意见 审计质量 公司治理 审计师规模 内部控制 

分 类 号：F239.43[经济管理—会计学]