審計(jì)委員會(huì)（AC）有效性中,財(cái)務(wù)專業(yè)知識(shí)在提高盈余質(zhì)量方面發(fā)揮著關(guān)鍵作用。但是,審計(jì)委員會(huì)有效性能否緩解盈余管理,既有文獻(xiàn)提供了不同的證據(jù)�；诖�,本文首先通過(guò)meta分析綜合了先前文獻(xiàn)關(guān)于審計(jì)委員會(huì)有效性與盈余質(zhì)量之間相互對(duì)立的發(fā)現(xiàn)。結(jié)果證實(shí),審計(jì)委員會(huì)的有效性會(huì)對(duì)中國(guó)企業(yè)盈余質(zhì)量產(chǎn)生顯著正向影響。本研究還發(fā)現(xiàn),內(nèi)部控制和證券交易法規(guī)對(duì)審計(jì)委員會(huì)有效性與盈余質(zhì)量之間的關(guān)系有調(diào)節(jié)作用。其次,除了檢驗(yàn)審計(jì)委員會(huì)中財(cái)務(wù)專家（ACFE）的影響,我們檢驗(yàn)了財(cái)務(wù)專家的異質(zhì)性特征,例如教育水平、專業(yè)經(jīng)驗(yàn)、性別差異和年齡差異,是否會(huì)降低盈余管理的程度。第一個(gè)實(shí)證章節(jié),檢驗(yàn)了審計(jì)委員會(huì)財(cái)務(wù)專家（ACFE）的人力資本異質(zhì)性對(duì)中國(guó)上市公司盈余管理的影響。研究顯示,具有較高學(xué)歷的ACFE（例如碩士、博士學(xué)位和其他專業(yè)認(rèn)證）會(huì)緩解企業(yè)盈余管理。我們還發(fā)現(xiàn),ACFE的專業(yè)經(jīng)驗(yàn)（例如,工作經(jīng)驗(yàn)和多個(gè)董事職位）與盈余管理負(fù)相關(guān)。與國(guó)民營(yíng)企業(yè)（非國(guó)有企業(yè)）相比,上述結(jié)果再國(guó)有企業(yè)（SOE）的結(jié)果更為明顯。DID檢驗(yàn)表明,IFRS趨同后,在披露了ACFE信息的公司中,盈余管理程度顯著降低。第二篇文章探討了ACFE的性別... 

【文章來(lái)源】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)北京市 211工程院校 教育部直屬院校

【文章頁(yè)數(shù)】：195 頁(yè)

【學(xué)位級(jí)別】：博士

【文章目錄】：
摘要
abstract
Chapter 1 Introduction
    1.1 Background and Motivations of the study
    1.2 Research Questions
    1.3 Overview of Research Methodology
    1.4 Research Framework
    1.5 Contributions
    1.6 Structure of the Thesis
Chapter 2 Review of Literature
    2.1 Institutional Background
    2.2 Audit Committee Effectiveness in China
        2.2.1 Roles and Responsibilities of the Audit Committee in China
        2.2.2 Audit Committee Effectiveness and Outcomes
        2.2.3 Meta-analysis hypotheses
    2.3 Audit committee financial expertise and earnings management
    2.4 Archival Research Hypotheses:Demographic Characteristics and Earnings Management
        2.4.1 Education Level and Earnings Management
        2.4.2 Professional Experience and Earnings Management
        2.4.3 Gender Diversity and Earnings Management
        2.4.4 Age Diversity and Earnings Management
    2.5 State-Owned Enterprises v/s Non-State-Owned Enterprises and Earnings management
Chapter 3 Research Methodology
    3.1 Meta-analysis procedures
    3.2 Research Methodology for Archival Research
        3.2.1 Data and sample
        3.2.2 Methodology
        3.2.3 Additional Tests
        3.2.4 Addressing the Endogeneity Issues
Chapter 4 Results of Meta-analysis
    4.1 Main Findings
    4.2 Moderation Analysis
Chapter 5 Results of Education Level and Professional Experience of Audit Committee Financial Experts
    5.1 Descriptive statistics
    5.2 Correlation analysis
    5.3 Empirical results
    5.4.Control for endogeneity
Chapter 6 Results of Gender Diversity
    6.1 Descriptive statistics
    6.2 Correlation analysis
    6.3 Empirical results
    6.4 Control for Endogeneity
Chapter 7 Results of Age Diversity
    7.1 Descriptive statistics
    7.2 Correlation analysis
    7.3 Empirical results
    7.4.Control for Endogeneity
Chapter 8 Discussion and Conclusion
    8.1 Discussion of the results
    8.2 Practice Implications of findings
    8.3 Recommendations for future research
    8.4 Concluding remarks
References
Acknowledgment
Personal resume,academic papers published at school and research results


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期刊論文
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