独立董事认知特征、制度环境与高质量外部审计需求

发布时间：2018-06-02 11:50

  本文选题：独立董事 + 认知特征　； 参考：《财会通讯》2017年27期

【摘要】：近年来,我国农业类上市公司造假事件频发,外部审计作为一种降低信息不对称的制度安排,成为影响公司治理水平的关键因素。本文以2010-2014年间我国沪深两市农业类上市公司为研究样本,实证考察了独立董事认知特征对高质量外部审计需求的影响,并检验了制度环境对二者关系的调节作用。研究发现:女性独立董事比例与高质量外部审计需求显著正相关,具有财务背景的独立董事与高质量外部审计需求显著负相关,独立董事教育水平与高质量外部审计质量之间的相关关系不显著。进一步研究发现,制度环境强化了女性独立董事比例和独立董事财务背景对高质量外部审计需求的影响。
[Abstract]:In recent years, there are frequent incidents of fraud in agricultural listed companies in China. As a system arrangement to reduce information asymmetry, external audit has become a key factor affecting the level of corporate governance. This paper takes the agricultural listed companies in Shanghai and Shenzhen stock markets in China from 2010 to 2014 as the research samples, and empirically examines the impact of the cognitive characteristics of independent directors on the demand for high-quality external audit, and tests the regulatory role of the institutional environment on the relationship between the two. It is found that the proportion of female independent directors is significantly positively correlated with the demand for high-quality external audit, while the proportion of independent directors with financial background is negatively correlated with the demand for high-quality external audit. The correlation between the education level of independent directors and the quality of high-quality external audit is not significant. Further research shows that the institutional environment strengthens the influence of the proportion of independent female directors and the financial background of independent directors on the demand for high quality external audit.
【作者单位】： 燕山大学经济管理学院;
【基金】：教育部人文社科规划基金项目(项目编号:16YJA630027) 中国博士后基金项目(项目编号:2016M591406) 河北省博士后择优资助计划项目(项目编号:B2016002022) 燕山大学青年教师自主研究课题资助项目(项目编号:15SKA001)的阶段性研究成果
【分类号】：F239.4;F271;F324
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本文编号：1968659