Characteristics of Board of Directors and Board of supervisors, and Quality of Accounting Information──Empirical Analysis from China's Capital Market
- 管理学院－已发表论文 
选取 2 0 0 1、2 0 0 2年度被出具非标准无保留意见的公司作为测试样本 ,对我国上市公司董事会、监事会制度的某些重要特征与会计信息质量之间的关系进行的经验分析表明 :我国的董、监事会制度在监督公司财务方面发挥了一定作用 ,其中 ,董、监事会会议频率 ,持股董、监事的数量和比例 ,独立董事数量 ,监事会规模等与公司会计信息质量呈显著相关 ;而董事会规模因素、灰色监事、名誉监事等却未对公司会计信息质量的改善产生影响This paper provides some empirical evidence that characteristics of both board of directors and board of supervisors will influence the accounting information quality. Sample companies are those issued their audit reports of 2001 and 2002 by certified public accountant without any argument. The relationships between some of the characteristics of both board of directors and board of supervisors and the quality of the corresponding company's accounting information are examined. The results indicate that both board of directors and board of supervisors play a great role in supervising and monitoring a company's finance. Meeting frequency of the two boards, the number of independent directors, stockholding directors and stockholding supervisors, the size of board of supervisors show clear correlation with the quality of accounting information. However, the size of board of directors, the number of gray supervisors and honorary supervisor, and other factors alike will not influence the quality of accounting information.