本文關(guān)鍵詞： 審計(jì)委員會(huì) 女性董事 女性任職 盈余質(zhì)量　出處：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：審計(jì)委員會(huì)在財(cái)務(wù)報(bào)告流程中起著監(jiān)督作用,以緩解代理沖突、維護(hù)股東利益。但上市公司財(cái)務(wù)重述和注冊(cè)會(huì)計(jì)師因出具非標(biāo)準(zhǔn)審計(jì)意見被更換現(xiàn)象不減反增的現(xiàn)實(shí)情況表明,審計(jì)委員會(huì)的治理效率還有待提高。增強(qiáng)治理有效性的前提是對(duì)治理效果的影響因素進(jìn)行研究,已有研究成果從審計(jì)委員會(huì)特征(如專業(yè)性和獨(dú)立性等)、公司治理環(huán)境等方面進(jìn)行了考察,對(duì)審計(jì)委員會(huì)成員的個(gè)人特質(zhì)關(guān)注較少。隨著女性在公司治理實(shí)踐中參與度的提高和女性董事任職比例的提升,國(guó)外學(xué)者已針對(duì)女性董事對(duì)財(cái)務(wù)報(bào)告、盈余管理和外部審計(jì)質(zhì)量等會(huì)計(jì)審計(jì)行為的影響展開了研究。部分國(guó)內(nèi)學(xué)者的研究也表明,女性董事對(duì)公司會(huì)計(jì)穩(wěn)健性、盈余質(zhì)量有顯著影響,并能對(duì)中小投資者利益起到保護(hù)作用。為提高審計(jì)委員會(huì)治理效率和女性在公司治理中的參與度,本文將女性董事與盈余質(zhì)量關(guān)系的研究進(jìn)一步細(xì)化,探究審計(jì)委員會(huì)中女性任職對(duì)公司盈余質(zhì)量的影響,以及不同的公司治理環(huán)境下,審計(jì)委員會(huì)中女性任職對(duì)盈余質(zhì)量的治理作用。本文以2011-2015年滬深兩市全部A股上市公司作為研究對(duì)象,在剔除ST、*ST和金融類企業(yè)以及數(shù)據(jù)不全的公司后,最終得到2009個(gè)樣本,5467個(gè)觀測(cè)值,以擴(kuò)展的Jones模型作為盈余質(zhì)量的替代變量,首先構(gòu)建多元回歸方程、檢驗(yàn)審計(jì)委員會(huì)中有女性任職、有兩名以上女性任職,以及主任委員由女性擔(dān)任對(duì)盈余質(zhì)量的影響;然后對(duì)所屬行業(yè)、資產(chǎn)規(guī)模和產(chǎn)權(quán)性質(zhì)相近的樣本公司,以審計(jì)委員會(huì)主任委員性別為分組依據(jù),對(duì)兩組的均值進(jìn)行獨(dú)立樣本T檢驗(yàn),進(jìn)一步研究審計(jì)委員會(huì)主任委員由女性任職與盈余質(zhì)量的關(guān)系;再次,以是否不存在董事長(zhǎng)和總經(jīng)理兩職兼任且董事會(huì)中獨(dú)立董事比例達(dá)到1/3的監(jiān)管要求為標(biāo)準(zhǔn),將全樣本劃分為治理環(huán)境好與差兩組,研究不同治理環(huán)境下審計(jì)委員會(huì)中女性任職的治理作用;最后,在修正的Jones模型中加入ROA,重新計(jì)算操縱性應(yīng)計(jì)利潤(rùn),作為盈余質(zhì)量的替代變量,對(duì)研究假設(shè)進(jìn)行穩(wěn)健性檢驗(yàn)。通過研究,得出如下結(jié)論:(1)審計(jì)委員會(huì)中有女性任職、有兩名以上女性任職,以及主任委員由女性擔(dān)任均有利于提高公司的盈余質(zhì)量。說明審計(jì)委員會(huì)中女性任職,能夠使管理層的盈余操縱行為得到更好的抑制,從而提高公司的盈余質(zhì)量,減少證券市場(chǎng)的信息不對(duì)稱,對(duì)保護(hù)公眾投資者利益起到積極作用。(2)在不存在董事長(zhǎng)和總經(jīng)理兩職兼任且獨(dú)立董事任職比例達(dá)到監(jiān)管要求的治理環(huán)境下,審計(jì)委員會(huì)中有兩名以上女性任職、審計(jì)委員會(huì)主任委員由女性擔(dān)任對(duì)盈余管理的抑制作用更顯著。說明公司治理環(huán)境的改善,能使審計(jì)委員會(huì)中女性任職的治理作用得到更充分的發(fā)揮�；谏鲜鼋Y(jié)論,本文從審計(jì)委員會(huì)成員任命和公司治理環(huán)境兩方面,提出了增強(qiáng)審計(jì)委員會(huì)治理有效性的建議。
[Abstract]:The audit committee plays a supervisory role in the financial reporting process in order to alleviate the agency conflict and safeguard the interests of shareholders. However, the fact that the financial restatement of listed companies and the change of certified public accountants due to the issuance of non-standard audit opinions shows that, The governance efficiency of the audit committee needs to be improved. The premise of enhancing the governance effectiveness is to study the influencing factors of the governance effect. The existing research results have examined the characteristics of the audit committee (such as professionalism and independence, corporate governance environment, etc.). With the increasing participation of women in corporate governance practice and the increase in the proportion of female directors, foreign scholars have focused on the financial reporting of female directors. The influence of accounting audit behavior such as earnings management and external audit quality has been studied. Some domestic scholars have also shown that female directors have a significant impact on corporate accounting conservatism and earnings quality. In order to improve the efficiency of audit committee governance and the participation of women in corporate governance, the relationship between female directors and earnings quality is further refined. To explore the impact of female representation on earnings quality on audit committees and the different corporate governance environments, The governance effect of female representation on earnings quality in audit committee. This paper takes all A-share listed companies in Shanghai and Shenzhen stock markets from 2011-2015 as the research object, after excluding STT and financial companies, as well as companies with incomplete data. Finally, 2009 samples and 5467 observations were obtained. The extended Jones model was used as a substitute variable for earnings quality. Firstly, the multivariate regression equation was constructed to test that there were two or more women in the audit committee. And the impact of female chairmanship on earnings quality; and then, for the sample companies with similar asset size and property rights in their respective industries, based on the gender of the chairman of the audit committee, An independent sample T test was carried out on the mean values of the two groups to further study the relationship between the female representation of the chairman of the audit committee and the quality of the earnings. On the basis of whether there is no regulatory requirement that both the chairman and the general manager are concurrently appointed and the proportion of independent directors on the board reaches 1/3, the whole sample is divided into two groups: good and bad governance environment, This paper studies the governance role of women in audit committee in different governance environments. Finally, we add load to the modified Jones model and recalculate the accrual profit as a substitute variable of earnings quality. Test the robustness of the research hypotheses. From the study, we draw the following conclusion: 1) there are women in the audit committee, and there are more than two women in the audit committee. The fact that women in the audit committee can better curb earnings manipulation in management and thus improve the earnings quality of the company is beneficial to improving the earnings quality of the company. Reducing information asymmetry in the securities market and playing a positive role in protecting the interests of public investors. (2) in the absence of a governance environment in which both the chairman and the general manager are concurrently appointed and the proportion of independent directors meets the regulatory requirements, There are more than two women on the audit committee, and the inhibition of earnings management by women as the chairman of the audit committee is even more significant, which means that the corporate governance environment is improving. Based on the above conclusions, this paper puts forward some suggestions to enhance the effectiveness of audit committee governance from two aspects: the appointment of audit committee members and the corporate governance environment.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51;F239.4

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