Abstract Using all the listed companies from 2005 to 2008 as the samples, the author studied the impact of the audit committee on accounting conservatism and on the basis of this the author also studied the impact of independence, professionalism of the audit committee and higher leaders within the company on accounting conservatism. The findings show that the companies which have audit committee can improve the conservatism of accounting obviously. The independence of audit committee and accounting knowledge are positively related to the conservatism of accounting. Audit committee is an important part of corporate governance. The research findings provide new empirical evidence for optimizing the corporate governance structure and improving the efficiency of corporate governance
2011, Vol. 28 
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