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《Communication of Finance and Accounting(Academy Version)》 2006-12
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The Research on the Implement Effect of Independent Directors and Auditing Committee——the Proof from Financial Restatement

Peng Yougui Yang Qing(Eastchina Jiaotong University,Nanchang,Jiangxi 330013)  
After doing research on the 72 couples companies in Shen and Hu markets which had the phenomena of financial restatements, this thesis found , to a certain extent,establishing auditing committee can decrease the phenomena of accounting mistakes which increase profit,but not effectively;the percentage of independent directors in director committee has no effect on decreasing the phenomena.This thesis tries to provide some demonstration proof whither the system of independent direntors and auditing committee is effective in the companies which come into the market in our country, analyze some reasons,give some suggestions,hoping that it can provide some references for the perfectiong of our country's supervising policy.
【CateGory Index】: F239.4
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