| 国企高管控制权、审计监督与会计信息透明度 |
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| 引用本文： | 代彬,彭程,郝颖. 国企高管控制权、审计监督与会计信息透明度[J]. 财经研究, 2011, 0(11): 113-123 |
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| 作者姓名： | 代彬 彭程 郝颖 |
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| 作者单位： | 重庆大学经济与工商管理学院;四川外语学院国别经济与国际商务研究中心; |
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| 基金项目： | 国家自然科学基金资助项目(71172082,70902030); 国家社会科学基金资助项目(10XGL004); 中央高校基本科研业务费“研究生科技创新基金”(CDJXS10020009)资助 |
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| 摘 要： | 内部权力配置和独立审计作为重要的内、外部公司治理安排都将对企业的会计系统产生影响。文章以2004-2008年的国有上市公司为研究样本,通过实证研究发现:(1)高管控制权的增强会降低公司会计信息的透明度,表明国企高管的控制权在信息披露决策中发挥了显著的负面效应;(2)高质量的外部审计能够提高公司的会计信息透明度,揭示了独立审计在公司治理中发挥了应有的监督作用;(3)高管控制权的增强会弱化外部审计对公司会计信息透明度的正面影响,表明独立审计的治理功效容易受到企业内部权力配置等情境因素的牵掣。
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| 关 键 词： | 高管控制权 审计监督 会计信息透明度 国企治理 |
State-owned Corporate Executive Control,Audit Supervision and Accounting Information Transparency |
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| DAI Bin,PENG Cheng,HAO Ying. State-owned Corporate Executive Control,Audit Supervision and Accounting Information Transparency[J]. The Study of Finance and Economics, 2011, 0(11): 113-123 |
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| Authors: | DAI Bin PENG Cheng HAO Ying |
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| Affiliation: | DAI Bin1,PENG Cheng2,HAO Ying1 (1.Economics and Business Administration,Chongqing University,Chongqing 400030,China,2.Research Center for International Economies and Business,Sichuan International Studies University,Chongqing 400031,China) |
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| Abstract: | As important internal and external corporate governance arrangements,internal power allocation and independent audit affect corporate accounting system.Based on the data of state-owned listed companies from 2004 to 2008,this paper makes an empirical study and obtains the following results: firstly,the enhancement of executive control can reduce corporate accounting information transparency,showing the significantly negative effect of state-owned corporate executive control on the decision-making of informat... |
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| Keywords: | executive control audit supervision accounting information transparency state-owned corporate governance |
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