独立董事团队异质性对企业内部控制缺陷披露质量的影响

发布时间：2018-03-17 22:07

本文选题：独立董事　切入点：异质性　出处：《商业研究》2017年09期 　论文类型：期刊论文

【摘要】：规范的独立董事能够有效改善上市公司的治理结构,有助于提升公司内部控制的有效性。基于团队异质性、高层梯队等理论,本文以2007-2015年我国沪深A股上市公司为样本,实证分析独立董事异质性对内部控制缺陷披露质量的影响。结果表明:教育以及兼职数异质性对内部控制缺陷披露质量存在显著正相关性,任期异质性、薪酬异质性与内部控制缺陷披露质量具有负相关性,而年龄、性别、专业背景、学术背景与职业背景异质性对其影响不显著。上述结果不仅增强了对内部控制建设重要性的关注,还有利于上市公司从管理者团队特征的角度加强公司独立董事团队的建设,有利于公司治理水平的提升,深层次地拓展了有关于内部控制缺陷披露质量的研究。
[Abstract]:Standardized independent directors can effectively improve the governance structure of listed companies and help to enhance the effectiveness of internal control. Based on the theory of team heterogeneity and high-level echelon, this paper takes China's A-share listed companies in Shanghai and Shenzhen from 2007-2015 as a sample. The results show that the heterogeneity of education and part-time number has significant positive correlation with the quality of internal control defect disclosure and tenure heterogeneity. Pay heterogeneity has a negative correlation with the quality of internal control defect disclosure, while age, gender, professional background, The above results not only increase the attention to the importance of the construction of internal control, but also help the listed companies to strengthen the construction of the independent director team from the perspective of the characteristics of the management team. It is beneficial to the improvement of corporate governance, and further expands the research on the quality of internal control defect disclosure.
【作者单位】：西北大学经济管理学院;
【基金】：财政部全国会计科研重点课题,项目编号:2015KJA018 国家自然科学基金青年项目,项目编号:71502138,71602160
【分类号】：F271;F275;F832.51

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