摘要
文章对管理层权力、内部控制质量和两类盈余间关系进行检验。研究发现:内部控制质量与两类盈余显著负相关;结构权力对内部控制质量与应计盈余具有负向调节作用,总经理两职兼任会削弱内部控制对应计盈余的抑制作用;专家权力对内部控制质量与应计盈余之间具有正向调节作用,随着总经理任职时间延长,会增强内部控制质量对应计盈余的抑制作用;声誉权力会正向调节内控质量与应计盈余之间关系。
This paper studies the relationship between managerial power, internal control quality and earnings management. We find that： 1） The internal control quality is negatively related to earningsmanagement. 2） CEO7 s structure power plays a negative moderating role in thquality and the accrued earnings management, which demonstrates the CEO acted as board of director increases the agency costs between shareholder and manager. 3） The expert power has a positive moderating effect on internal control quality and the accrued earnings management, which means the CEO’ s longer tenure canenhance the internal control quality’s inhibition effect on the accrued earnings management. 4） The reputationpower has a positive moderating efect on the relation of internal control quality and the accrued earningmanagement, which means the higher education background of CEO is favorable of improvement of internalcontrol quality.Key structure power; expert power; reputation power; political power; internal control quality;
作者
胡明霞
HU Mingxia(China Research Institute of Enterprise Governed by Law ＆ Southwest University of Political Science and Law ＆ Chongqing 401120 ＆P. R. China)
出处
《重庆大学学报（社会科学版）》
CSSCI
北大核心
2018年第2期66-76,共11页
Journal of Chongqing University(Social Science Edition)
基金
重庆市社科规划项目"管理层权力
内部控制与高管腐败"(2014PY60)
关键词
结构权力
专家权力
声誉权力
政治权力
内部控制质量
盈余管理
structure power
expert power
reputation power
political power
internal control quality
earnings management
