审计委员会特征、财务报告内部控制缺陷与会计信息质量

发布时间：2018-03-23 21:52

本文选题：审计委员会　切入点：财务报告　出处：《天津财经大学》2014年博士论文

【摘要】：会计信息的质量直接关乎资本市场的秩序,而提高会计信息质量的根本出路在于建立健全完善的公司治理结构。近些年,国内外知名企业的财务会计舞弊、违规造假案件层出不穷。会计信息质量的重要性随着这些事件的频频曝光,逐渐引起了身处资本市场的投资者、债权人等利益相关方,甚至广大的潜在投资者和社会公众的广泛关注。审计委员会制度、基于财务报告的内部控制制度是保证企业会计核算管理系统有效运行的两个重要的制度安排,其建立与完善对于会计信息质量的提高具有相当重要的意义。因此,作为企业内部治理机制的重要环节,审计委员会制度和基于财务报告的内部控制制度的治理功能,被国内、外立法机关、准则制定机构及监管部门以规范、法案的形式加以明确界定,并得以广泛普及。作为企业内部治理机制的重要组成部分,审计委员会的重要职能之一就是保证企业内部所有者和经营者使用的财务信息,以及企业对外披露的财务报表的质量。审计委员会制度的建立为会计信息系统的运行构建了良好的制度环境。审计委员会通过其在企业财务报告形成与披露流程中发挥的治理功能,影响上市公司基于财务报告的内部控制制度的运行情况,也同时影响着企业的会计信息质量。基于财务报告的内部控制制度是企业为实现其财务信息真实可靠的生成和披露,而实施的重要手段。企业所有者和经营者有责任构建并运行有效的财务报告内部控制制度。同时通过日常的审核监督,尽可能降低内部控制缺陷出现的概率。完善的财务报告内部控制可以在一定程度上保证企业披露的财务信息遵守相关的法律法规,具备可靠性和相关性等质量要求,有效地防范虚假业务及不实信息对会计信息质量的影响。文章首先系统地归纳并评价了国内外关于审计委员会特征、财务报告内部控制缺陷和会计信息质量的相关文献,对当前理论探讨与经验验证结论差异较大的相关重要命题,以及尚未加以考量的逻辑思路进行了详细的提炼与分析。在文献梳理的基础上,结合我国较为特殊的社会制度背景,以2008-2012年深圳证券交易所主板上市公司为基本研究样本,实证检验了审计委员会特征、财务报告内部控制缺陷这两个公司内部治理问题,以及会计信息质量之间可能存在的关联性。实证分析率先得出的结论是,上市公司的会计信息质量与审计委员会特征中的独立性、专业性以及职责与权力保障程度的正相关关系在实证回归中表现得并不显著。在此基础上,文章引入投资者法律保护程度变量,并将该变量与审计委员会特征变量结合构成交叉变量。得出的经验结论为交叉变量与上市公司的会计信息质量显著正相关,且该相关关系随着投资者法律保护程度在不同区域间的差异,而呈现出不同的显著性水平。其次,当上市公司存在基于财务报告的内部控制缺陷时,其会计信息质量也相对较低；但是,在非强制披露阶段,自愿对外披露内部控制自我评价报告,主动聘请有资质的会计师事务所进行内部控制独立审计鉴证,并自愿对外披露审计意见的上市公司,会计信息质量往往较高。最后,审计委员会独立性、专业性越强,其职责与权力保障的落实程度越高的上市公司,存在基于财务报告的内部控制缺陷的概率较低,且这些上市公司更愿意自觉地对外披露其内部控制自我评价报告,并主动聘请中介机构进行内部控制审计,并出具审计报告。文章的整体架构共包含八个部分,概括性内容简述如下：第1章导论。首先对文章的研究背景、目的及意义进行了简要介绍。之后借助框图,形象列示了文章将要具体研究的内容和研究方法。最后阐明文章的创新与不足之处。第2章进行国内外文献综述。该部分针对审计委员会特征、基于财务报告的内部控制缺陷和上市公司会计信息质量三个研究问题分别展开。具体就国外、国内两方研究成果进行脉络梳理和经验总结。最后,对三个研究问题的国内外研究概况加以简要述评。第3章开展基本理论分析。本部分分别从公司治理理论、内部人控制理论探讨与审计委员会制度相关的基础理论。从委托代理理论、信号传递理论视角切入,分析与基于财务报告的内部控制缺陷相关的基础理论。从契约理论、信息不对称理论、有效市场假说理论探讨会计信息质量的理论基础。第4章采用规范研究方法,分别从审计委员会成员形式上和实质上的独立性强弱、财务专业知识和实务操作能力的具备与否以及公司章程中对审计委员会职责与权力保障的界定程度等特征入手,逻辑论证了审计委员会特征对上市公司会计信息质量的影响,进而提出后续实证研究的假设命题。第5章采用规范研究方法,在界定基于财务报告的内部控制缺陷的基础上,逻辑论证了其与上市公司会计信息质量的相关性问题。在该部分中,首先界定了文章对基于财务报告的内部控制缺陷的识别与认定标准。在此基础上,分析财务报告内部控制缺陷对会计信息质量的影响,进而提出后续实证研究的假设命题。第6章首先梳理了《基本规范》中关于审计委员会的相关规定。之后,分别从审计委员会成员形式上和实质上的独立性强弱、财务专业知识和实务操作能力的具备与否以及公司章程中对审计委员会职责与权力保障的界定程度等特征入手,逻辑论证了审计委员会特征与财务报告内部控制缺陷存在与否、以及上市公司是否自愿披露内部控制缺陷信息之间的相关性问题,进而提出后续实证研究的假设。第7章为实证分析。首先介绍了文章选取的研究样本、数据来源,对变量进行操作性定义和选取的方法,进而根据因变量的性质确定逻辑回归模型。在描述性统计的基础上进行审计委员会特征与会计信息质量的回归分析、财务报告内部控制缺陷与会计信息质量的回归分析、审计委员会特征与财务报告内部控制缺陷的回归分析。最后进行了相关的稳健性检验。第8章是政策建议与研究结论。本部分立足于上一章的实证分析结果,总结政策建议和最终结论。文末归纳了研究局限及未来可供选择的研究方向。
[Abstract]:The quality of accounting information is directly related to the capital market order, while the fundamental way to improve the quality of accounting information is to establish perfect corporate governance structure. In recent years, the financial accounting fraud of well-known enterprises at home and abroad, illegal fraud cases emerge in an endless stream. The importance of accounting information quality as the event of frequent exposure, gradually aroused in the capital market investors, creditors and other stakeholders, even the majority of potential investors and social public attention. The audit committee system, the internal control system of financial report is based on two important institutional arrangements for effective operation of accounting management system to ensure that enterprises, its establishment and improvement for improving the quality of accounting information has a very important significance. Therefore, as an important part of corporate governance mechanism, the audit committee system and based on the financial report in The internal control system of governance function, by domestic and foreign legislation, standards institutions and regulatory authorities to regulate the form of a bill to be clearly defined, and can be widely popularized. As an important part of corporate governance mechanism, one of the important functions of the audit committee is to ensure that the use of the enterprise owners and operators of financial information. The quality of enterprise and the disclosed financial statements. The establishment of the audit committee system for accounting information system to build a favorable institutional environment. Through the audit committee in the enterprise financial reporting and disclosure process play in the formation of governance function, affect the company operation of the internal control system of financial reporting based on, also influence the quality of accounting information of enterprises. The internal control system of financial report based on the enterprise to achieve its financial information is true and reliable Generation and disclosure, an important means to carry out. The owner and manager is responsible to build and run the financial report of the effective internal control system. At the same time through the audit supervision daily, reduce the probability of defects in the internal control as much as possible. To improve the internal control over financial reporting to ensure corporate disclosure of financial information to comply with relevant laws and regulations in the to a certain extent, has the reliability and correlation of quality requirements, effectively prevent false business and false information on the quality of accounting information. This paper systematically summarized and evaluated at home and abroad on the audit committee characteristics, financial reporting internal control deficiencies and the quality of accounting information on the current literature, theoretical analysis and empirical test conclusion the different important proposition, and not to consider the logic of refining and detailed analysis in the paper. Based on carding the offer, combined with China's special social background, basic research sample to 2008-2012 years in Shenzhen Stock Exchange main board listed companies, the empirical test of the audit committee characteristics, problems of internal governance of financial report internal control deficiencies of these two companies, as well as the relationship between the quality of accounting information. The first empirical analysis the conclusion is that the independence of the quality of accounting information and the characteristics of Audit Committee of Listed Companies in the professional and the duties and powers of guarantee degree of positive correlation in the empirical regression performance was not significant. On this basis, the article introduces the legal protection of investors and the degree of variables, variables and variables combined with the characteristics of audit committee cross variables. The conclusion is the experience of the quality of accounting information of listed companies cross variables with significant positive correlation, and the correlation between Along with the difference of the degree of legal protection of investors in different regions, and showing a different significance level. Secondly, when the listed company based on the existence of internal control deficiencies of financial reporting, the accounting information quality is relatively low; however, in the non mandatory disclosure, voluntary disclosure of internal control self assessment report, the initiative hire accounting firms qualified for the internal control of independent audit, and voluntary disclosure of audit opinion of the listed companies, the quality of accounting information is often higher. Finally, the independence of the audit committee, professional stronger, the higher the degree of implementation of duties and powers of the security of the listed companies, based on the existence probability of defects of internal control of financial reporting the low, and these listed companies are more willing to voluntarily disclose their internal control self assessment report, and take the initiative to hire an intermediary institution for internal control Audit and audit report. The overall structure of the paper consists of eight parts, briefly outlined as follows: the first chapter is introduction. Firstly, the research background of the article, the purpose and significance are briefly introduced. Then with the help of the diagram, image shown will be content and specific research methods. Finally expounds the innovation and research the inadequacies of the article. The second chapter is the literature review at home and abroad. According to the characteristics of the audit committee, the financial report of the internal control of accounting information quality defects of listed companies and three research questions were launched. Based on specific country, the domestic two party research combing and summarizing the experience. Finally, a brief comment on the three a study on the problems of the present research situation at home and abroad. The basic theoretical analysis carried out third chapters. This part from the theory of corporate governance, internal control theory and audit committee system Related to the basic theory. From the principal-agent theory, signaling theory perspective, the basic theory and correlative analysis of the financial report based on the defects in the internal control. From the contract theory, asymmetric information theory, the theoretical foundation of the theory of efficient market hypothesis of the quality of accounting information. The fourth chapter uses the method of normative research, separately from the members of the audit committee the form and the essence of the independence of the financial strength, professional knowledge and practical ability of or not and the articles of association of the company to the audit committee duties and powers of the definition of degree of logical characteristics, demonstrates the impact of the characteristics of the Audit Committee on the quality of accounting information of listed companies, and then puts forward the hypothesis in subsequent empirical study. Fifth chapter adopts normative research method, based on the definition of internal control deficiencies on financial report of listed company and its logical argument Correlation between the quality of accounting information. In this part, the article first defines the recognition of defects of internal control of financial reporting and standards based. Based on the analysis of influence on the quality of accounting information of internal defects control of financial report, and then put forward the hypothesis that the subsequent empirical study. The sixth chapter reviews the relevant provisions. On the audit committee of the basic standard >. Then, respectively from the members of the audit committee and the form of substantial independence of financial strength, professional knowledge and practical ability and Zhang Chengzhong of the audit committee duties and powers of the definition of degree of logical argument and financial reporting internal audit Committee control of defects or not, and whether the listed company voluntary disclosure of internal control information between the defects of related problems, and then put forward The following empirical research hypothesis. The seventh chapter is the empirical analysis. Firstly introduces the research sample, this paper selects the data source for the operational definition and selection method of variables, and then according to the nature of the dependent variable to determine the logistic regression model. The regression analysis of the characteristics of the audit committee and the quality of accounting information based on statistics. The financial report internal control deficiencies and the regression analysis of the quality of accounting information, analysis of the characteristics of audit committee and financial report internal control deficiencies. Finally regression test the robustness of the related. The eighth chapter is the conclusion and suggestion of policy. This part is based on an empirical analysis of the results of the preceding chapter, summary of policy recommendations and the final conclusion in the end. Summed up the research limitations and future direction of alternative research.

【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F275;F239.4

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