主题：Board and Audit Committee Characteristics, and Firm Performance: The Case of Greek Companies

时间：2017年6月22日（周四）09:00-10:30

地点：松江校区图书馆第二会议室

报告人简介：

Stephen Owusu，美国休斯顿浸会大学会计学教授，国际注册内部审计师，注册商务经理，研究领域：公司财务报告、企业的社会和环境会计与报告、舞弊审查。Stephen Owusu教授科研成果丰富，在International Journal of the Economics of Business、Accounting Forum、Corporate Governance: An International Review等国际知名期刊上发表了近20篇学术论文，并多次在美国会计学会年会、欧洲会计学会年会、金融研究协会会议等国际大型会议上做会议报告，目前还有六项在研课题。Stephen Owusu教授是Journal of International Accounting Auditing and Taxation、Asian Review of Accounting、The African Finance Journal等著名期刊的编委会成员，是美国会计学会、国际会计教育与研究协会、注册舞弊审查师协会等国际协会的会员。

报告摘要：

We investigate whether board characteristics, and audit committee formation and characteristics are associated with firm performance. Since agency theory suggests that well-governed firms perform ralatively better than pooly-governed firms, we propose that firms having large-sized, independent boards and audit committees would perform better than firms without these characteristics. Using Greek publicly traded firms as sample and a two least-squares regression, we find that those with large-sized boards performed better, but those with independent boards performed poorly. We also find that firms with small-sized and independent boards tend to form audit committees, but we find no association between audit committee and performance. Our findings have policy implications.

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会计学院  

2017年6月19日