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论文作者:留学生论文论文属性:本科毕业论文 Thesis登出时间:2013-06-28编辑:anne点击率:5488
论文字数:9363论文编号:org201306281123204236语种:英语 English地区:美国价格:$ 55
关键词:Audit CommitteesAudit Committee Diligence and Characteristics
摘要:Given the lack of authoritative guidance beyond the BRC recommendation of holding a minimum of four meetings during a fiscal year, the degree of diligence is essentially left to the discretion of the audit committee itself.
ABSTRACT 摘要
The mounting attention given to audit committees following a series of
corporate financial reporting failures has resulted in numerous provisions
within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of
the audit committee, including its authority and composition characteristics,
but the requirement for minimum meeting frequency for the audit committee
member was absent from the final SOX provision despite the recommendations of regulators.
Since audit committee activity, or degree of audit committee diligence, is
determined by the audit committee itself, we investigate various firm-level and
governance attributes that likely influence audit committees’ choice to meet
more often than anticipated. After analyzing a sample of 2,715 firm-year
observations spanning fiscal years 1998-2003, we find that audit committee
diligence is positively associated with audit committee attributes such as financial
expertise, but negatively association with audit committee tenure, suggesting
that efficiency gains are enjoyed by audit committees as they become more
familiar with firm-specific reporting issues. We also document positive
associations between audit committee diligence and both governance and agency
cost variables. Finally, we document a
significant increase in audit committee diligence in the years following the
implementation of the SOX 2002 provisions. 安装重视审计委员会,一系列的企业财务报告故障后,导致在2002年萨班斯 - 奥克斯利法案“(SOX下同)内的许多规定。 SOX解决审计委员会的各个方面,包括其职权和组成特点,但最小会议频率为审核委员会成员的要求,尽管监管机构的建议,从最终的SOX提供缺席。由于审计委员会的活动,或审计委员会勤勉程度,是由审计委员会本身,我们探讨各种可能影响审计委员会的选择,以满足更多的往往比预期的水平和公司治理属性。 2,715公司年度观察跨越财政1998-2003年的样本进行分析后,我们发现审计委员会勤勉与审计委员会正相关属性,如财务专业知识,但负面影响与审计委员会任期,提高效率所享有审计委员会,他们变得更加熟悉企业特定的报告问题。我们也记录审计委员会的尽职调查和治理和代理成本变量之间的正相关。最后,我们记录一个审核委员会勤勉SOX 2002年规定实施后,在未来几年显着增加。
INTRODUCTION 简介
over the past two decades, a growing amount of attention has been given to the
audit committee’s role in the financial reporting process and, in particular,
its potential effect on the quality of financial statements (see DeZoort et
al., 2002; SOX 2002). The focus on audit
committees resulted in a number of SOX 2002 provisions that address the
composition and behavior of corporate audit committees. Despite the concerns expressed by policy
makers and echoed by the recommendations of the Blue Ribbon Commission (hereafter,
BRC) on Improving Audit Committee Effectiveness, the final provisions of SOX
2002 do not require that a minimum number of meetings be held by the audit
committee during the fiscal year (Levitt, 1998; BRC, 1999). Recent studies suggest that a great deal of
variation exists in audit committee activity regardless of regulators’ concern
about inactive audit committees, with most audit committees meeting no more
than the company’s audit committee charter requires (Carcello et al.,
2002). The purpose of this study is to
identify attributes that explain audit committee diligence. In other words, why do some audit committees
meet more than anticipated? 在过去的二十年中,关注的一个增长的金额已审计委员会的作用的财务申报程序,特别是其对财务报表的质量的潜在影响(见DeZoort等人。,2002; 2002年萨班斯法案) 。导致在2002年萨班斯法案规定,重点审计委员会地址的组成和行为企业审核委员会。尽管政策制定者所表达的关切和蓝带委员会(以下简称BRC)提高审计委员会的有效性的建议回荡,SOX 2002的最后条款不要求最低数量的会议举行期间由审核委员会本财年(1998年莱维特,BRC,1999)。最近的研究表明,存在一个很大的变化,无论监管机构的关注不活动的审计委员会审计委员会活动,与大多数审计委员会会议不超过公司的审计委员会章程规定(Carcello等,2002)。这项研究的目的是确定审计委员会勤勉的属性解释。换句话说,为什么有些审计委员会满足超本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。