聂顺江,田训浩,张 筱.企业声誉与内部控制缺陷隐藏:抑制还是庇护[J].南京审计学院学报,2021,(3):
企业声誉与内部控制缺陷隐藏:抑制还是庇护
  
DOI:
中文关键词:  企业声誉  内部控制缺陷  产权性质  管理层持股  地区法制环境  信息披露质量
英文关键词:corporate reputation  internal control defects  nature of property rights  management holdings  regional legal environment  information disclosure quality
基金项目:国家社会科学基金项目(20BJY032)
作者单位
聂顺江,田训浩,张 筱 云南民族大学 管理学院云南 昆明 650500 
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中文摘要:
      基于声誉视角,探讨了非正式制度对微观企业行为的影响,通过选取2012年至2019年我国沪深A股上市公司数据,就企业声誉与内部控制缺陷隐藏行为的关系展开分析。研究表明:企业声誉抑制而非庇护了管理层的内部控制缺陷隐藏行为,即企业声誉越高,内部控制缺陷隐藏行为越少,隐藏程度越低。进一步研究发现,相对于国有企业、管理层未持股企业以及东部地区的企业,企业声誉对内部控制缺陷隐藏行为的抑制作用在非国有企业、管理层持股企业以及中西部地区的企业中更为明显。把企业声誉和内部控制缺陷隐藏纳入同一研究框架,既证实了企业声誉具有治理的功能,又拓宽了内部控制缺陷披露的研究视野,具有重要的理论价值与现实意义。
英文摘要:
      Based on the perspective of reputation, this paper explores the impact of informal systems on micro corporate behavior. By selecting the data of A share listed companies in Shanghai and Shenzhen Stock Exchanges from 2012 to 2019, this paper analyzes the relationship between corporate reputation and hiding behavior of internal control defects. The research shows that corporate reputation inhibits rather than shelters the management's internal control defect hiding behavior, that is, the higher the corporate reputation, the less internal control defect hiding behavior, and the lower the degree of hiding. Further research shows that, compared with state-owned enterprises, the enterprises with no management shareholding and enterprises in the eastern region, the inhibitory effect of corporate reputation on the internal control defect hiding behavior is more obvious in non-state-owned enterprises, the enterprises with management shareholding and enterprises in the central and western regions. This paper puts corporate reputation and internal control defect hiding into the same research framework, which not only confirms that corporate reputation has the function of governance, but also broadens the research horizon of internal control defect disclosure, which has important theoretical value and practical significance.
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