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审计委员会主任作为董事会下设负责监督内部控制的专门委员会的负责人,领导审计委员会履行各项职责。本文以2011~2013年度我国沪深两市A股上市公司为研究样本,利用厦门大学内控课题组构建的我国上市公司内控指数,实证检验了审计委员会主任背景特征与公司内部控制质量之间的关系。研究发现,审计委员会主任教育水平、薪酬水平、声誉和本地化均能显著地对上市公司的内部控制质量产生正向的影响,并能在不同程度上对内部控制的五个要素(内部环境、风险评估、控制活动、信息沟通和内部监督)产生影响。本文的研究成果对相关主管部门及监管机构具有一定的政策启示意义。
The chairman of the audit committee, as the person in charge of the special committee under the board of directors responsible for supervising internal control, leads the audit committee to perform various duties. Based on the sample of A-share listed companies in Shanghai and Shenzhen in 2011 ~ 2013, the paper uses the internal control index of our listed companies constructed by the internal control task force of Xiamen University to empirically test the relationship between the background characteristics of the audit committee director and the quality of internal control . The study found that the level of education, remuneration, reputation and localization of directors of audit committee can significantly influence the quality of internal control of listed companies positively, and to varying degrees, the five elements of internal control (internal environment, Risk assessment, control activities, communication and internal oversight). The research results of this paper have certain policy implications for the relevant authorities and regulatory agencies.