软科学
軟科學
연과학
Soft Science
2015年
4期
43~47
,共null页
内部控制缺陷 董事会治理 高管权力
內部控製缺陷 董事會治理 高管權力
내부공제결함 동사회치리 고관권력
internal control weaknesses; board governance; managerial power
以2009~2012年深市A股上市公司为样本,研究董事会治理特征的三方面——董事会独立性、团队异质性和董事会审计委员会设立时间对内部控制缺陷的影响。结果表明:董事会独立性对内部控制缺陷影响不显著;董事会团队异质性越高、董事会审计委员会设立时间越长,内部控制缺陷存在的可能性越小。进一步地研究高管权力对董事会治理与内部控制缺陷之间关系的调节效应,结果发现高管权力能减弱董事会治理对内部控制缺陷存在可能性的降低作用。
以2009~2012年深市A股上市公司為樣本,研究董事會治理特徵的三方麵——董事會獨立性、糰隊異質性和董事會審計委員會設立時間對內部控製缺陷的影響。結果錶明:董事會獨立性對內部控製缺陷影響不顯著;董事會糰隊異質性越高、董事會審計委員會設立時間越長,內部控製缺陷存在的可能性越小。進一步地研究高管權力對董事會治理與內部控製缺陷之間關繫的調節效應,結果髮現高管權力能減弱董事會治理對內部控製缺陷存在可能性的降低作用。
이2009~2012년심시A고상시공사위양본,연구동사회치리특정적삼방면——동사회독립성、단대이질성화동사회심계위원회설립시간대내부공제결함적영향。결과표명:동사회독립성대내부공제결함영향불현저;동사회단대이질성월고、동사회심계위원회설립시간월장,내부공제결함존재적가능성월소。진일보지연구고관권력대동사회치리여내부공제결함지간관계적조절효응,결과발현고관권력능감약동사회치리대내부공제결함존재가능성적강저작용。
Using A-share listed companies from 2009 to 2012 in Shenzhen exchange market as the sample,examining the influence of board governance on internal control weaknesses,the governance characteristics consist of three aspects,that is independence,team diversity and the time of Board Audit Committee's establishment in this paper. The results show that the impact of board independence on internal control weaknesses is not significant,the higher the board team diversity and the longer the time of Board Audit Committee's establishment,the smaller the possibility of internal control weaknesses' existence. Furthermore,this paper examines the regulating effect of managerial power on the relationship between board governance and internal control weaknesses,it finds that managerial power can weaken the reducing role of board governance on the possibility of internal control weaknesses' existence.