A Study On The Relation Of Audit Committee's Characteristics And The Quality Of Accounting Information Disclosure

With the development of the audit committee system in corporate governance practices, the audit committee system as an important system arrangement that improve corporate governance level has become an important means that strengthens certified public accountants'independence of audit and improves the quality of accounting information disclosure.Therefore, this article on the relationship between audit committee characteristics and the quality of accounting information disclosure has important significance in improving the system.First of all, the paper deepens our understanding of the audit committee by describing the origin and development of the United States and our audit committee system. And on the basis, I summarize the functions of the audit committee in improving accounting information quality. Than, the paper has researched the relativity between audit committee's characteristics and the quality of accounting information disclosure. Taking all companies as a sample which completely disclosed information in Shenzhen stock exchange in 2006-2009, this section is conducive to perfecting our audit committee system by means of relative analysis and regression analysis results. The results of empirical analysis have proved that the audit committee which has independent and professional characteristics plays an important role in improving the quality of accounting information disclosure. Finally, this paper puts forward some policy suggestions to perfect our audit committee system according to the empirical analysis results.