以我国沪深两市A股上市公司为样本,从企业违规的视角检验了任职经验是否有助于独立董事更好的发挥监督职能。研究结果显示:(1)在抑制违规方面,资深独立董事发挥了更好的公司治理作用,且这一监督作用遵循"反木桶原理";(2)上市公司所在地较好的法律环境进一步强化了资深独立董事的监督作用;(3)细化任职经验的结果表明,独立董事的同行业和大规模公司任职经验在抑制企业违规中发挥了更好的监督作用。
Using the Chinese A-share listed companies as sample, this paper examines whether independent directors with senior experience can play a better role on corporate governance from the perspective of violation. The results show that, there is evidence to show that senior independent director can play a better role on corporate governance from the perspective of inhibition of violation; the supervisory role of the independent directors follow the "anti-bucket theory". At the same time, better legal environment of firms further strengthen the supervisory role. The experience of the same industry and large-scale companies play a better supervisory role.