欢迎您！东篱公司
退出
-
申报数据库
-
立项数据库
-
成果数据库
-
项目获奖数据库
中文摘要：
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。
英文摘要：
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 information disclosure; secondly, external audit with high quality can improve corporate accounting information transparency, showing the supervision function of independent audit in corporate governance; thirdly, further analysis indicates that the enhancement of executive control can weaken the positive effect of external audit on corporate accounting information transparency, showing that the governance effect of independent audit is susceptible to the restriction of situational factors such as internal power allocation.
同期刊论文项目
同项目期刊论文
Financial relationships, banking structure and financing constraints: evidence from private enterpri
期刊信息
位置：