Dissertation > Excellent graduate degree dissertation topics show

The Effect of Audit Committee on the Quality of Independent Audit: Evidence from Chinese Listed Companies

Author: ZuoDeMing
Tutor: ZhaoLiFang
School: Inner Mongolia Finance and Economics College
Course: Accounting
Keywords: Audit committee Quality of external aduit Earnings management Audit opinion
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 88
Quote: 0
Read: Download Dissertation

Abstract


As an important system to perfact the corporate governance structure ,audit committee plays a positive role in perfecting corporate governance structure,improving the quality of extrnal audit and protect the investors’benefit. Many scholars have always focused on the problem whether the audit committee can improve the quality of the independent audit with the development of the listed company’s audit committee in China.Based on a review of studies all over the world , firstly, the paper elaborates the theory related to audit committee system and external audit , it also studies the establishment and characteristics of audit committee and their influences on the quality of independent audit. This theoretical analysis illustrates that ,audit committee standardizes management’s conducts by supervising and controlling the process of making the financial information; it improves the quality of external audit and perfects the corporate governance structure by communicating with manage- -ment ,internal audit department and certificated public accountants. Then, the paper empirically examines the establishment and characeristics of audit committee and their influence on the quality of external audit by using the relevant data from Chinese listed companies, also using earnings management degree and audit opinion type as substitute variables of the external audit quality. The research results indicates that audit committee indeed improve the quality of the external audit and to some extent the audit committee characteristics, such as independence, professional ability, authority and size , have a positive effect on the quality of the external audit .It means that audit committee system in China does have taken certain responsibilities as it is expected, but its due function is still not brought into effect completely. Finally, the paper gives some construction suggestions in order to improve the effectiveness of Chinese audit committee system.

Related Dissertations

  1. Study on the Earnings Management Based on the Fair Value of Accounting Standards,F233
  2. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  3. Study on the Ways and Degree of Earnings Management of ST Listing Companies in the Terms of the New Accounting Standards,F233
  4. The Quality of Accounting Informationand Its Influence on the Allocation of Capital,F832.51;F224
  5. The Effect of Ownership Structure on Real Activities Manipulation of Chinese Listed Companies,F275
  6. Empirical Research of Assets Impairment and Earning Management of Listed Companies,F275
  7. Analysis of Earning Management Based on Internal Corporate Governance and Internal Control,F275
  8. Study of Earnings Management Based on Listed Companies’ Related Transactions,F275
  9. Chinese ownership structure of listed companies on earnings management Empirical Analysis,F224
  10. The Research on Relationship of Chinese Listed Company Corporate Governance and Earnings Management,F275
  11. Research on the Influence of Assets Impairment Standards to Earnings Management,F275
  12. Cash flow manipulation on empirical research,F275
  13. The Research on Assets Impairment and Earnings Management in Listed Companies,F275
  14. Meager profit of listed companies in China Study on Earnings Management,F275
  15. Earnings Managemen Perspective,F275
  16. The Influence of Application of the Fair Value on Earnings Management,F275
  17. Online game companies earnings management and motivation,F49
  18. A Study on Earnings Management of Listed Companies under Fair Value Measurement,F233
  19. Research on Preventing the Evolution of Earnings Management for the Accounting Fraud,F233
  20. The fair value of earnings management of listed companies,F233
  21. A Study on the Effect of Internal Audit Quality upon Earnings Management and External Audit Fees,F239.45

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile