Dissertation > Excellent graduate degree dissertation topics show

Research on the Relation between Audit Committee’s Construction and the Quality of Accounting Information

Author: ZhangHuaWei
Tutor: YangShiZhong
School: Capital University of Economics
Course: Accounting
Keywords: Listed companies The quality of accounting information Audit Committee
CLC: F233;F224
Type: Master's thesis
Year: 2007
Downloads: 137
Quote: 1
Read: Download Dissertation

Abstract


Accounting information as investors investment decisions based primarily on the quality level of market supervision, investor behavior has a very important role. Accounting fraud led to the fraud of listed companies continue to emerge, the relevant authorities in their efforts to adopt various measures to minimize or even avoid such behavior. Then, in September 2001, the China Securities Regulatory Commission and the State Economic and Trade Commission jointly promulgated the \In fact, the motives and objectives established by the Audit Committee is very clear: to protect the interests of outside investors, certified public accountant's audit independence, to strengthen the monitoring of corporate accounting information, and to improve audit quality and the quality of financial information. Today, the \The relationship between quantitative research to study the construction of the Audit Committee to play a certain reference significance to the future through empirical research. This article elaborated from the four parts of the issues addressed: Part I: Summary of audit committee system. Mainly on the definition of the audit committee system, the generation and development and set the mode. Part II: Institutional Economics Analysis of the Audit Committee: a theoretical framework. From the point of view of institutional economics to analyze the relationship between the audit committee and the agency theory, corporate governance reform and the relationship of the Audit Committee; through the analysis of the duties of the audit committee to further understand the nature of the audit committee system to determine the direction of the research. Part III: An Empirical Analysis. Learn from at home and abroad many research based on listed companies between 2002-2005 data extracted samples by setting the regression model, the establishment of audit committees of listed companies in China and the characteristics and quality of accounting information between The quantitative relationship. Part IV: Extension. Empirical conclusions for policy analysis and policy recommendations to improve the audit committee system construction: modify and improve relevant laws and regulations, improve the system of independent directors, the establishment of the training and qualifications of the independent directors of the Audit Committee evaluation system, standardize the audit committee charter.

Related Dissertations

  1. Based on Factor Analysis of the chemical industry trade Financial Performance Evaluation of Listed Companies,F224
  2. On the Independent Director System of Listed Companies in China,D922.291.91
  3. The relationship between social responsibility and corporate performance of listed companies in China,F276.6
  4. An Empirical Study of the family of listed companies in China governance structure of the internal control,F276.5
  5. Small board listed company government grants impact on the financial performance,F276.6
  6. Evaluation of the growth of the retail listed companies in China,F832.51
  7. China 's income tax accounting standards Effect of,F812.42
  8. Study on the Correlation between Capital Structure and Profitability of Listed Companies in China’s Engineering Equipment Manufacturing Industry,F832.51;F224
  9. Empirical studies of the financing structure of institutional investors holding listed companies,F224
  10. Research on the Competitiveness Evaluation of the Coal Corporations,F426.21
  11. The Establishment and Effectiveness of Financial Risk Assessment Index System of Listed Companies Based on VaR,F832.51;F224
  12. An Study on the Efficiency of the Listed Real Estate Companies Based on Factor Analysis Method,F224
  13. A Research on the Evaluation of Financial Competitiveness for Listed Companies Related to Agriculture,F832.51;F224
  14. Empirical Study on Ownership Structure and the Sensitivity of Capital Expenditures,F426.72;F224
  15. The Correlational Study of between Characteristic of Corporate Governance Structure and Earnings Management of Gem Listed Companies,F275
  16. Study on the Relationship between Debt Financing and Accounting Conservatism of Chinese Private Listed Companies,F275
  17. Ownership Structure and annual information correction Relationship,F832.51;F224
  18. Shanghai and Shenzhen listed companies' capital structure and corporate performance relationship analysis,F276.6
  19. Research on the Effect of Internal Governance Structure of Companies on Accounting Information Transp Arency,F275
  20. Using risk of Accounting Information,F832.51
  21. Excessive investment in state-controlled listed companies Empirical Study of Factors Affecting,F276.6;F224

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