董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据
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国家社会科学基金项目(22BJL031);吉林省科技厅创新发展战略研究项目


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    摘要:

    断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现:首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。

    Abstract:

    The existence of faultline forms different sub-groups easily, and the interaction between sub-groups will reverse and interfere the supervisory capacity of board, thus affecting audit quality. The impact of the board faultline on audit quality was explored, using the data of Chinese A-share manufacturing listed companies in Shanghai and Shenzhen from 2013 to 2021. The findings are as follows. First of all, the relationship between the board faultline and audit quality is an inverted U-shaped one. If the board faultline is too low or too high, it will interfere the normal performance of the oversight function of the board, thereby affecting audit quality. Secondly, the inverted U-shaped relationship between the board faultline and audit quality mainly originates from the role of the task-oriented board faultline, which is more significant in the mature enterprises. Thirdly, Internal control can weaken the impact of the board faultline on audit quality, while better internal control can help ease the agency costs between shareholders and management, and make up for the negative impact caused by the conflict between the sub-groups of the board, improve audit quality within a reasonable range.

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梁毕明,郭振雄.董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据[J].南京审计大学学报test,2024,21(1):

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  • 在线发布日期: 2023-12-29
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