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Study on the Correlation between the Audit Committee Policy System and Financial Reporting Frauds

Author: WangYanPing
Tutor: HanChuanMo
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Audit Committee Financial statement fraud Correlation
CLC: F275;F224
Type: Master's thesis
Year: 2011
Downloads: 203
Quote: 0
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Abstract


Forties of the last century, in order to deal with the company of fraud, audit committee system quietly born. Today the Audit Committee has become one of the most important of the Professional Committee of the Board of Directors. The duties of the audit committee from the initial charge of hiring external auditors to discuss audit contract extension to review internal control and financial reporting process, examine the results of the internal investigation and review of the financial statements. Many scholars from different angles of the Audit Committee, the various studies, build these ever-depth study of the Audit Committee of the reasonable extension of duties, has a positive role in promoting the improvement of the efficiency of the implementation. The selected research perspective in this article: the Audit Committee and listed companies' financial statement fraud linked to first examine whether there is a relationship between the audit committee system with the listing of the company's financial statements for fraud, there is a kind of relationship. Then make recommendations on how to improve the audit committee system, the establishment of an effective mechanism. The paper selected from 2002 to 2010 due to fraudulent financial statements by seven explanatory variables and four control variables SFC punishment listed companies as the research object, select whether or not to have an audit committee, the first of them paired samples T-test and WilcoxoMan Whitney test, inspect audit committee of the listed company's financial statement fraud is relevant; then test indicators with explanatory variables - Corrupt build a logistic regression model. Empirical studies have shown that in paired samples T-test SIZE (asset size), the LASP (proportion of the controlling shareholder) MEETING (Number of meetings attended), TOS (INEDs tenure) OPINION (audit opinion) significantly in WilcoxoMan Whitney test LEV (gearing ratio), LASP (proportion of the controlling shareholder) MEETING (Number of meetings attended), the TOS (INEDs tenure) OPINION (audit opinion) significantly. This proves that the proof of audit committee system has a certain role in the prevention and treatment of financial statements of listed companies of fraud is. Build a logistic regression model in TOS (independent director tenure) fraud negative correlation, indicating that the independent directors have not replaced will increase the probability of fraud occurring. Audit opinion (OPINION) was positively correlated with fraud. The audit opinion largely to reflect the company reports the existence of the risk of fraud, will help prevent the occurrence of fraud, to avoid shareholders and other stakeholders damage. Other indicators are not significant, obviously this framework of the audit committee of the listed companies there are certain defects, restricting its functions effectively. Finally, we make recommendations on how to strengthen the duties of the audit committee.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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