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权力差距、高管过度自信与内部控制质量

发布时间:2018-06-23 04:09

  本文选题:内部控制 + 权力差距 ; 参考:《南京大学》2017年硕士论文


【摘要】:安然、世通等一系列公司财务报表舞弊事件发生后,人们意识到健全有效的内部控制对预防此类事件的发生具有重要作用,企业内部控制建设得到了政府监管机构、企业界和会计职业界的空前重视。管理层在企业内部控制建设过程中扮演"中心角色",对内部控制的建立、执行、监督均有着重要影响。已有文献表明管理层权力、高管过度自信与内部控制质量之间存在关联,本文立足于董事长与总经理的微观层面,结合委托代理理论、管理层权力理论、管理层过度自信理论,分析两者权力差距、高管过度自信对内部控制的作用机理,并进一步探究存在高管自信时,权力差距对内部控制的影响是否会发生变化,本文以2009-2015年A股上市公司为研究样本进行实证检验。研究结果表明:(1)权力差距与内部控制显著正相关。具体来说,权力差距带来的好处不管是国企还是非国企均存在,从权力差距测量的几个方面来看,任期、创始人权力、政治背景所带来的权力差距具有显著作用。(2)高管过度自信对内部控制质量具有显著负向影响。(3)高管过度自信会削弱权力差距对内部控制的积极作用。本文研究结果为上市公司如何通过权力配置提升内部控制提供了经验参考。董事长与总经理作为上市公司的核心权力结构,两者的权力差距有助于解决两者的代理问题,促进内部控制执行效率以及更好的发挥董事长的监督职责。所以企业在内部控制建设过程中应当合理配置董事长和总经理的权力。
[Abstract]:After a series of fraudulent financial statements, such as Enron and WorldCom, people realize that sound and effective internal control plays an important role in preventing the occurrence of such events. The internal control and construction of enterprises have been achieved by the government supervision institutions, the business community and the accounting profession. The role of "central role" plays an important role in the establishment, execution and supervision of internal control. The literature shows that management authority, executive overconfidence and internal control quality are related. This article is based on the micro level of the chairman and general manager, combined with the principal-agent theory, management power theory, management Overconfidence Theory, Analysis of the power gap and the mechanism of executive overconfidence on internal control, and further explore whether the influence of the power gap on internal control will change when there is the existence of executive confidence. This paper takes 2009-2015 years A shares listed companies for empirical test. The results show that: (1) the power gap and internal control are significant. Positive correlation. Specifically, the benefits of the power gap are both state-owned and non state-owned. From several aspects of the power gap measurement, the power gap has a significant effect on the term of office, the power of the founder and the political background. (2) overconfidence has a significant negative impact on the quality of internal control. (3) overconfidence of the executive. It will weaken the positive effect of the power gap on the internal control. The results of this paper provide empirical reference for the listed companies how to improve the internal control through the allocation of power. The chairman and the general manager are the core power structure of the listed companies. The power gap between the two will help to solve the agency problems and promote the efficiency of the internal control. And better play the supervisory duties of the chairman. Therefore, in the process of building the internal control, enterprises should reasonably distribute the power of the chairman and general manager.
【学位授予单位】:南京大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F275;F272.91


本文编号:2055703

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