摘要
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。
As the person in charge of the special committee for supervising internal control under the board of direc- tors, the audit committee chair takes the lead in various duties. This paper uses Chinese A-share companies listed in Shanghai and Shenzhen stock exchanges from 2011 to 2013 as research samples, and performs empirically tests of the relationship between background characteristics of the audit committee chair and the company＇ s internal control quality using the internal control index developed by the internal control project team of Xiamen University. The re- suits show that the educational level, remuneration, reputation and localization of the audit committee chair exert positive impacts on internal control quality significantly, and also on the five elements of internal control, namely in- ternal environment, risk assessment, control activities, information communication and internal supervision at differ- ent levels. This paper provides reference to relevant competent authorities and regulators.
作者
向锐
徐玖平
杨雅婷
Xiang Rui Xu Jiuping Yang Yating
出处
《审计研究》
CSSCI
北大核心
2017年第4期73-80,共8页
Auditing Research
基金
国家自然科学基金重点项目(项目编号:71332008)
教育部人文社会科学重点研究基地重大项目(项目编号:10JJD630003)
四川大学中央高校基本科研业务费研究专项项目(项目编号:sqky201226)的阶段性研究成果
关键词
审计委员会主任
背景特征
内部控制质量
audit committee chair, background characteristics, internal control quality
