摘要
本文基于2007～2015年我国A股上市公司,采用Chen等(2016)"中国上市公司内部控制指数",探索了高管从军经历是否有助于提高企业内部控制质量。研究发现:高管从军经历能显著提高内部控制质量;且离军区距离较近、军官转业到企业和具有MBA特征的从军经历会进一步加强内部控制质量。此外,考察内部控制单独要素发现,高管从军经历对内部环境和内部监督质量的提高有更为直接的影响。对机理渠道的探索表明,从军经历通过影响管理层对内部控制的讨论与分析进而提升内部控制质量。本文的研究结果意味着,重视并充分发挥高管从军经历的治理作用是改善公司治理的重要途径。
This paper uses Chen et a1.(2016)"China's internal control index"to analyze the influence of executives;military experience on internal control quality,based on China's A-share listed companies from 2007 to 2015 for the first time.It is found that the executives'military experience can significantly improv,e the internal control quality.In addition,military executives who are geographically closer to the military region,used to be military officers rather than soldiers and hold MBA degrees will further strengthen the internal control quality. Furthermore,military executives improve the internal environment and internal supervision elements more directly.Besides,the internal control quality is promoted through the management's discussion and analysis of the internal control.These results show that the government departments and enterprises should pay attention to the important governance role of the military executives.
作者
廖方楠
韩洪灵
陈丽蓉
Liao Fangnan;Han Hongling;Chen Lirong
出处
《审计研究》
CSSCI
北大核心
2018年第6期121-128,共8页
Auditing Research
基金
国家自然科学基金重点项目“信息生态环境与企业内部控制有效性问题研究”(项目批准号:71332008)
教育部人文社会科学重点研究基地重大项目“中国上市公司内部控制评价与指数研究”(项目批准号:10JJD630003)的阶段性研究成果.
关键词
内部控制
质量
高管从军经历
internal control
quality
executives'military experience
