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Study on the Impact of Audit Committee on Earnings Management of Family Listed Companies

Author: ZhangXue
Tutor: BaiHua
School: Jinan University
Course: Accounting
Keywords: Audit Committee Earnings Management Family members of the Board
CLC: F275;F224
Type: Master's thesis
Year: 2008
Downloads: 239
Quote: 1
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Abstract


In order to improve the governance structure of listed companies to improve corporate governance, Securities Regulatory Commission issued a notice on the work carried out to strengthen governance activities of listed companies in March 2007, explicitly require the company to the Board whether to set up committees, such as the nomination committee, remuneration the special committee and the division of responsibilities and operation of the various committees of the Committee, the Audit Committee, the Strategic Investment Committee to conduct self-examination and make a note. The introduction of this notification, established by the audit committee of the listed companies in China may trigger a new round of high tide. China's listed companies have an audit committee, however, whether it is for the purpose of improving the quality of financial reporting? These established audit committee whether it is really effective? This result is still unknown. Therefore, as a sample to our family of listed companies, the establishment of the the 2005-2006 audit committee of the sample companies voluntarily conducted an empirical study on the relationship between the company's management level of earnings management. The study is divided into two levels, the first sample, verify that all family listed companies voluntarily established audit committees on earnings management level of the company's management have a significant impact; then the sample was divided into two groups, from the point of view of the family members of the Board starting, verify that the family members attending the board, whether it will affect the company voluntarily established the relationship between the Audit Committee and the level of earnings management. Through the establishment of a simultaneous equations model, and model the three-stage least squares method (3SLS) the results of the survey show that there are significant negative correlation between the level of earnings management family of listed companies in China voluntarily established the Audit Committee and the management of the Company. This family of listed companies in China, voluntarily established audit committees can significantly reduce the level of earnings management, established for the purpose of improving the quality of financial reporting. Our test results also show that no family members in the board of directors of listed companies, audit committees and earnings management level of the coefficient is a significant negative correlation, that no family members to participate in the board of directors, audit committees can significantly reduce management's earnings management behavior. Board two or more family members in attendance, the establishment of the Audit Committee and the coefficient of the level of earnings management is negatively correlated, but the correlation is not significant.

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