摘要
本文从上市公司设立审计委员会前后审计费用变化的角度,间接考察了审计委员会在改善内部控制、保证财务报告质量、减少违规与舞弊等方面的治理效率。回归结果表明,设立审计委员会的上市公司支付的审计费用低于未设立审计委员会的上市公司;上市公司设立审计委员会的当年少于前一年支付的审计费用。本文的研究表明,审计委员会的设立在一定程度上降低了外部审计的控制风险,对审计委员会的信任也减少了一定的审计程序,降低了审计成本,这将促使外部审计师降低审计收费。
This Paper studies the efficiency of auditing committee in listed companies. By examining the auditing fees before and after the establishment of auditing committee, we fred that the company with auditing committee pays fewer auditing fees than that without the committee. And, after founding the com- mittee, the auditing fees declined. These results prove that the establishment of auditing committee reduces the auditing risk and auditing cost to some extent. Therefore, we conclude that auditing committee in China listed companies has some efficiency in corporate governance.
出处
《财贸研究》
北大核心
2007年第1期127-133,共7页
Finance and Trade Research
关键词
审计委员会
审计收费
有效性
auditing committee
auditing fee
efficiency
