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首页> 外文学位 >AUDIT COMMITTEES, CORPORATE GOVERNANCE, AND THE QUALITY OF FINANCIAL REPORTING: EVIDENCE FROM AUDITOR LITIGATION AND MARKET REACTIONS TO EARNINGS ANNOUNCEMENTS.
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AUDIT COMMITTEES, CORPORATE GOVERNANCE, AND THE QUALITY OF FINANCIAL REPORTING: EVIDENCE FROM AUDITOR LITIGATION AND MARKET REACTIONS TO EARNINGS ANNOUNCEMENTS.

机译：审计委员会，公司治理和财务报告的质量：从审计师诉讼和市场反应到收益公告的证据。

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摘要

This dissertation examines the effects of corporate audit committees and internal governance structures on the quality of the corporate financial reporting and auditing process. The purposes of this dissertation are three-folds. First, as an extension to prior research in this area, this dissertation identifies and analyzes potential audit committee characteristics, which may be associated with the effectiveness of the corporate audit committee's oversight role in the financial reporting and auditing process. Second, this dissertation recognizes and analyzes the importance of internal governance structures in the corporate financial reporting and auditing process. Finally, through two distinct empirical studies, this dissertation investigates and documents the evidence on the hypothesized relations between the identified characteristics of corporate financial governance and the quality of corporate financial reporting. The first empirical study investigates the role of audit committees and the internal governance process in the context of auditor litigation. The second empirical study investigates the effects of audit committee characteristics and internal governance processes on market reactions to corporate financial reporting in a capital market setting. The results of these two studies suggest that firms with effective audit committees and strong internal governance structures are less likely to have financial reporting and auditing problems, and that capital markets respond more favorably to earnings news from such firms. Thus, the results provide support for the importance and effectiveness of audit committees and internal corporate governance structures in the financial reporting and auditing process. As such, the results support public and regulatory efforts to increase the quality of financial reporting by enhancing the corporate financial governance process.
机译：本文研究了公司审计委员会和内部治理结构对公司财务报告和审计过程质量的影响。本文的目的有三个方面。首先，作为对该领域先前研究的扩展，本文确定并分析了潜在的审计委员会特征，这可能与公司审计委员会在财务报告和审计过程中监督角色的有效性有关。其次，本文认识并分析了内部治理结构在公司财务报告和审计过程中的重要性。最后，通过两个不同的实证研究，本文研究并记录了有关公司财务治理特征与公司财务报告质量之间的假设关系的证据。第一项实证研究调查了审计委员会在审计师诉讼背景下的作用和内部治理过程。第二项实证研究调查了审计委员会的特征和内部治理流程对资本市场环境下企业对财务报告的市场反应的影响。两项研究的结果表明，拥有有效审计委员会和强大内部治理结构的公司不太可能出现财务报告和审计问题，并且资本市场对此类公司的收益消息的反应更为积极。因此，结果为审计委员会和内部公司治理结构在财务报告和审计过程中的重要性和有效性提供了支持。因此，这些结果支持公众和监管机构通过增强公司财务治理流程来提高财务报告质量的努力。

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  • 作者

    PARK, YOUNG KYU.;

  • 作者单位

    UNIVERSITY OF PITTSBURGH.;

  • 授予单位 UNIVERSITY OF PITTSBURGH.;
  • 学科 Business Administration Accounting.; Economics Finance.; Business Administration Management.
  • 学位 PH.D.
  • 年度 1998
  • 页码 186 p.
  • 总页数 186
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;财政、金融;贸易经济;
  • 关键词

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