中文摘要：

本文研究上市公司审计委员会主任委员日常工作所在地是否与上市公司所在地一致对公司盈余质量的影响。基于我国上市公司2004--2010年A股上市公司的相关数据的研究后发现，审计委员会主任委员本地化有利于提高公司的盈余质量。研究表明审计委员会制度建设需关注影响委员们信息获取能力的个人特征。

英文摘要：

This study examines what effects the localization of audit committee chairs has on the earnings quality. Using a large sample of 5919 firm-year observations over the period 2004 to 2010 in china, we document that the localization of audit committee chairs do improve their companies＇ earnings quality. Our findings suggest that regulators should pay attention to the individual characteristics of audit committee members which would affect their ability to alleviate information disadvantage.