审计委员会参与公司治理的有效性研究--基于审计报告及时性的视角

审查和监督年度财务报告的编制及披露是审计委员会的重要职责。但到底什么样的审计委员会能有效地发挥治理效应是一个值得深入研究的问题。以2011年沪深A股上市公司为样本，研究了审计委员会特征对上市公司审计报告及时性的影响。研究发现，审计委员会规模越大，审计报告时滞越短，审计报告越及时；但审计委员会的独立性、审计委员会中会计专家董事的比例，以及会议次数与审计报告及时性之间不存在显著的相关性。

The Effectiveness of Audit Committee in Corporate Governance Based on the Timeliness of Audit Report

Review and supervision of the compilation and disclosure of annual financial report are the important duties of audit committee .But w hat kind of audit committee can play an effective role in corpo-rate governance is a problem worthy of in-depth study .Using A-share listed companies in Shanghai and Shenzhen Stock Exchanges in the years 2011 as samples ,this paper aims to study the relationship between the characteristics of audit committee and the timeliness of audit report .T he results show that the larger the size of audit committee ,the shorter the audit report lag ,and more timely audit reports .However ,we could not find the significant link between the independence of audit committee ,the ratio of accounting di-rectors in audit committee as well as number of meetings of audit committee and audit report timeliness .