会计类英国硕士毕业论文写作和建模要求 英国留学生会计类硕士毕业论文怎样写
论文题目:relationship between corporate governance and audit committee in UK, 测试audit committee在哪些方面对公司管理有影响
论文语种:英文
您的研究方向:会计
是否有数据处理要求:是
您的国家:英国
您的学校背景:英国前20
要求字数:15000+1000字开题报告修改
论文用途:硕士毕业论文
是否需要盲审(博士或硕士生有这个需要):否
补充要求和说明:需要建模型,用2010-2011年350家listed in london stock exchange做为data, 用OLS测试Hypotheses,分析r square, t-test, p-value等等,40篇左右的参考文献,非在职硕士,导师不带博士生导师。附件中提交的是开题报告。
开题报告修改意见是:我的假设(hypotheses)需要加强,模型需要develop, 测试的variable需要增加。 在文献综述方面要结合audit committee, agency cost, corporate governance.
整篇文章研究 audit committee activity and corporate governance in UK. 数据我提供。
Corporate governance is a term that refers broadly to the rules, processes, or laws by which businesses are operated, regulated, and controlled. Good governance is a tool for corporate to protect investors and shareholders' benefit. http://www.ukassignment.org/cwgllw/ Generally, it includes auditing, internal control and risk management. Coffee (2001) believed that if a corporate absent effective auditing and control, the structure of the corporate governance would be dangerous.
In recent years, the financial scandals and accounting fraud happened frequently in companies such as Enron and WorldCom. It exposed the weakness of these firms internal control. These big companies' scandals make more and more investors doubt the financial report and internal control. Therefore, after Enron scandal, the US government revised regulations which was Sarbanes-Oxley Act (2002) to strengthens the independence of external auditor and audit committee. In the UK, the Financial Reporting Council also published the Combined Code (2003). The legislation gave more power to independent external auditor to control and manage corporate risk, required audit committee to critical the firm's financial statement and strengths protect the position of audit committee.
The financial definition of audit committee was comprise independent non-exclusive directors (The Combined Code, 2003) to monitor and control firm risk. The role of audit committee includes "oversight functions of ensuring responsible Corporate Governance , a reliable financial reporting process, an effective internal control structure, a credible audit function, an informed whistleblower complaint process and an appropriate code of business ethics with the purpose of creating long-term shareholder value while protecting the interests of other stakeholders” (Rezaee, 2009). http://www.ukassignment.org/cwgllw/ Therefore, it indicated audit committee impact numbers of firms aspects.
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