摘要
审计委员会自2002年被要求设立以来,至今已逾10年(2002-2011),迄今为止,上市公司基本都已建立审计委员会。随着我国审计委员会制度10余年的实践发展,有关审计委员会的研究日益深入,形成了一系列丰硕的研究成果。本文对国内主要学术刊物发表的审计委员会研究文献进行回顾和总结,以期能为中国审计委员会实务与研究的未来发展提供参考和帮助。
As required by the regulator, the audit committee has been established for more than 10 years since 2002. By now, most of the public listed companies have set up this organization. During the more than 10-year period of practice in audit committee, a great deal of literature has been formed by the domestic researchers. The paper combines a comprehensive review and comment on the literature of audit committee published in the main journals in China. The goal aims to shed light on further development of audit committee practice and research in China.
出处
《审计研究》
CSSCI
北大核心
2012年第4期61-67,共7页
Auditing Research
关键词
审计委员会
规范研究
实证研究
audit committee, normative analysis, empirical analysis
