慈善组织理事会治理对会计信息质量的权变影响研究

利用2005-2019年中国慈善基金会数据，基于权变理论视角，探讨慈善组织理事会治理对会计信息质量的影响效应。研究发现：理事会规模越大、理事的平均年龄越大、理事中国家工作人员越多、女性理事占比越低，慈善基金会会计信息质量越高；而理事长和秘书长两职合一对慈善基金会会计信息质量不存在显著影响；理事会治理对会计信息质量的影响随着慈善基金会捐赠依赖度和外部审计质量的不同而发生权变，捐赠依赖度越小、外部审计质量越高的慈善基金会，理事会治理对会计信息质量的监督效应越强。

The Contingent Effect of Board Governance on Accounting Information Quality of Charity Organizations

Using a sample of Chinese charity foundations over the period 2005 to 2019, this paper investigates the effect of board governance on accounting information quality from the perspective of the contingency theory. The empirical results show that board size, average age of board directors and number of national staff of board directors are negatively associated with discretionary accruals, suggesting that the larger the board size, the older the average age of board directors, and the greater the number of national staff of board directors, the lower the discretionary accruals, that is, the higher the quality of accounting information. The proportion of female directors is significantly positively associated with discretionary accruals, suggesting that the greater the proportion of female directors, the greater the discretionary accruals, that is, the lower the quality of accounting information. The duality of board chairperson and secretary general has no significant effect on the quality of accounting information. The effects of board size, average age of board directors, number of national staff of board directors and the proportion of female directors on the quality of accounting information vary with the donation dependence and accounting information quality of charity foundations. Specifically, the smaller the dependence on donations and the higher the quality of external audit, the stronger the supervision effect of board governance on accounting information quality.