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《Journal of Shanghai University of Finance and Economics》 2006-01
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Research on Supervision Effect of Audit Committee and Independent Directors: Evidence from Financial Fraud

YANG Zhong-lian~1,YIN-zi~2(1.Research Institute of Accounting and Finance,Shanghai Universityof Finance and Economics,Shanghai 200433,Chian;2.Institute of Accounting,Shanghai University of Finance andEconomics,Shanghai 200433,China)  
This article mainly discusses about the supervision effect of the system of independent directors and audit committee which have been proposed by Chinese Securities Regulatory Commission since 2001.We empirically examine and match 51 financial fraud companies using data gathered from shanghai and shenzhen stock exchange markets in the period 2002-2004.Our findings show that the supervision effect of Audit committee is more significant than that of independent directors.Thus,we give policies makers some recommendations for reference in this article.
【Fund】: 上海市浦江人才计划课题和上海财经大学“211”课题资助论文
【CateGory Index】: F239.22
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