Dissertation > Excellent graduate degree dissertation topics show

An Empirical Study on the Relationship between Independent Director System and Accounting Transparency

Author: MaoZhiHong
Tutor: TangYunWei
School: Jilin University
Course: Business management
Keywords: Independent directors Audit Committee Earnings Management Financial reporting fraud Listed Companies in China Board of directors Jilin University Correlation Empirical research Institutional characteristics
CLC: F275;F224
Type: PhD thesis
Year: 2006
Downloads: 1155
Quote: 12
Read: Download Dissertation

Abstract


Independent director system was first established in the common law countries. Its purpose is to strengthen internal power balancing mechanism, overcome“internal person”control problem, change knowledge structures of board of directors, enhance scientific decision-making of board of directors and meet other requirements. Since mid-1990s, more and more countries and areas have introduced independent director system. While these countries and areas standardize and improve the structure of corporate governance, they all take independent director system as an important thing, resulting at an“independent director system revolution”in the corporate governance. The independent trustee system went on a process from exterior absorption to internal digestion after it was introduced to listed companies of China. With some domestic companies listing on the overseas stock market, company management increasingly improve their understanding and absorption to the independent director system. Independent director system is a huge system innovation to the listed companies of our country. It was regarded as a panacea so introduced to our country. It is hoped that the system can help to solve the problem in legal person governance structure of enterprise and protect small&mid sized investors and so on. Because of this, the people entrusted independent director with the roles in supervising, strategic and political aspects.“The case of Lu Jiahao, independent director of Zheng Baiwen”has initiated the general public of our country pondering over the series of problem in independent director system: whether“honorable”exterior independent director, who does not participate in the daily operation for company, even not reading financial reports, should be responsible for the disclosure and accounting information quality of listed company. Is the independent director willing to be“vase”ornament for listed company? Or acts as the“scarecrow”? Since independent director system established in the listed companies of our country, has there been any relationship between independent director and accounting information transparency of listed companies? These years particularly, the case of financial reporting fraud in

Related Dissertations

  1. The effect of education on the extent of crime analysis,D917
  2. Shanxi College of Teacher Incentive Mechanism Status and Countermeasures,G647.2
  3. Investigation on the Application of Statistical Methods in Foreign Language Testing in China,H319
  4. A Study of Effectiveness of Situational Method in English Vocabulary Teaching in Senior High School,G633.41
  5. A Study on High School English Underachievers’ Non-intelligence Factors,G633.41
  6. Empirical Study on Price Level and Price Dispersion in B2C E-commerce Market,F724.6
  7. The Impact of Foreign Bank Entry on China’s Banking Industry,F832.2
  8. The Empirical Research of Organizational Learning and Strategic Change,F224
  9. Teaching College English Listening Film empirical research,H319
  10. Tourism development on the local characteristics of ethnic communities Empirical Study,F224;C955
  11. BOT project selection criteria of franchisees,F224
  12. Commercial Bank Personal Financial Services customer demand influencing factors,F224
  13. Productive interaction between services and manufacturing Empirical Study,F424;F224
  14. Clusters of SMEs Collaborative Innovation Factors Affecting,F224
  15. China's banking mergers and acquisitions on shareholder value Empirical Study,F832.51
  16. An Empirical Study of land contract and management rights,D922.3;F301
  17. Theoretical Studies and Empirical Analysis on Group Polarization Effect of Online Community Participation in Public Decision-making,G206
  18. An Research on Influencing Factors of Knowledge Sharing Effectiveness among Supply Chain Enterprises,F224
  19. A Study on Behavior and Affecting Factors of Sustainable Consumption,F224
  20. Empirical Study of Factors Affecting International Cometitiveness of China’s High-Tech Industries,F752;F224

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile