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基于中国的制度背景,利用上市公司的经验数据,实证检验了公司治理环境对自愿设立审计委员会的影响。研究发现,跨境上市、董事会领导结构与审计委员会设立存在显著的负相关关系,董事会独立性、董事会规模、监事会规模、董事会会议频率和监事会会议频率与审计委员会设立存在显著的正相关关系,而市场化进程、政府干预程度和法制水平与审计委员会设立存在不显著的正相关关系。
Based on China’s institutional background, the empirical data of listed companies were used to test the impact of corporate governance environment on the voluntary establishment of audit committee. The study found that cross-border listing, the leadership structure of the board of directors and the establishment of the audit committee there is a significant negative correlation between the independence of the board of directors, the size of the board of supervisors, the size of the board of supervisors, the frequency of board meetings and the frequency of meetings of the board of supervisors and the establishment of audit committee there is a significant positive correlation, There was no significant positive correlation between marketization, government intervention, the level of legal system and establishment of audit committee.