【作者】 柯明； 朱小平；

【Author】 KE Ming1,ZHU Xiao-ping2(1.Center for Accounting and Finance Research,Shandong University of Finance,Jinan 250014,China;2.School of Business,Renming University of China,Beijing 100872,China)

【机构】 山东财政学院会计与财务研究中心； 中国人民大学商学院；

【摘要】 本文从外部审计监督的视角,实证检验了具有不同特征的审计委员会对审计费用的不同偏好,及其对上市公司信息披露质量的影响。结果表明,审计委员会的独立性越强,越倾向于支付高审计费用,越有利于提升信息披露质量;审计委员会的财务专业性水平高低,对审计费用和信息披露质量无显著影响;而审计委员会的活跃性越强、开会次数越多,信息披露质量越差。这一结果跳出了现有文献多从公司内部治理机制进行研究的视角,进一步深化了对审计委员会特征与信息披露质量之间关系的理解和认识,为监管部门进一步完善相关规定、提高信息披露质量提供了经验证据。更多还原

【Abstract】 From the perspective of external audit supervision,this paper examines the relationship between the qual-ity of information disclosure,audit fees and audit committee characteristics.The results show that the independence of the audit committee is positively associated with both the audit fees and the quality of information disclosure;yet the level of financial expert has no significant effect on the audit fees and information quality;meanwhile,the more the number of the committee,the worse the quality of information.This result go beyond the existing research perspective of internal governance mechanisms and deepen the understanding of the relationship between the information quality and the characteristics of audit committee,which provide an empirical evidence for the regulatory authorities to improve the quality of information disclosure.更多还原