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本文利用2003年-2012年中国上市公司数据,从公司或高管违法违规行为、是否聘请四大会计师事务所和关联交易的角度,对独立监事的引入效果进行实证研究。研究发现,引入独立监事的上市公司中公司或高管违法违规行为显著减少、聘请四大会计师事务所进行审计的概率显著增加、关联交易的金额减少但不显著;同时独立监事的引入促进了监事会、独立董事发挥监督作用。本文的研究发现为中国上市公司引入独立监事制度提供了支持依据。
Based on the data of Chinese listed companies from 2003 to 2012, this paper conducts an empirical research on the effect of introducing independent supervisors from the perspective of the illegal acts of the company or the senior executives and the engagement of the four major accounting firms and related party transactions. The study found that the introduction of independent supervisors of listed companies in the company or senior executives significantly reduced the illegal behavior, the appointment of the Big Four accounting firm audit significantly increased the probability of the amount of related party transactions decreased but insignificant; the same time independent supervisors to promote the Board of Supervisors , Independent directors play a supervisory role. The research found in this paper provides a supportive basis for the introduction of an independent supervisor system by listed companies in China.