审计委员会行为与基本特征相关性研究——基于2010年A股上市公司实证检验

摘要

This study investigates the relationship between the characteristics of audit committee (financial expertise, size and independence) and the behavior of audit committee using a firm-level dataset comprised of listed companies in china. Our study finds that the characteristics could explain the behavior of audit committee to some extent. However, it is still questionable whether commonly used proxies for audit committee are capable to effectively capture the role of audit committee.%本文使用2010年A股上市公司的数据，检验了审计委员会基本特征（财务专家、独立性、规模等）与审计委员会行为之间的关系。虽然审计委员会基本特征能够在一定程度上解释审计委员会的行为，但以这些基本特征作为审计委员会的代理变量仍然是值得推敲的。