中文摘要：

规范的独立董事能够有效改善上市公司的治理结构,有助于提升公司内部控制的有效性。基于团队异质性、高层梯队等理论,本文以2007-2015年我国沪深A股上市公司为样本,实证分析独立董事异质性对内部控制缺陷披露质量的影响。结果表明：教育以及兼职数异质性对内部控制缺陷披露质量存在显著正相关性,任期异质性、薪酬异质性与内部控制缺陷披露质量具有负相关性,而年龄、性别、专业背景、学术背景与职业背景异质性对其影响不显著。上述结果不仅增强了对内部控制建设重要性的关注,还有利于上市公司从管理者团队特征的角度加强公司独立董事团队的建设,有利于公司治理水平的提升,深层次地拓展了有关于内部控制缺陷披露质量的研究。

英文摘要：

The standard independent directors can effectively improve the governance structure of the listed companies,and promote the effectiveness of internal control. Based on the theories of Team Heterogeneity and Top Management Team,this paper takes China＇s A-share listed companies from 2007 to 2015 as samples to empirically analyze the effect of independent directors heterogeneity on the quality of internal control deficiencies disclosure. The study finds that education heterogeneity and part-time number heterogeneity have a significant positive correlation with the quality of internal control deficiencies disclosure,tenure heterogeneity and remuneration heterogeneity have a negative correlation with the quality of internal control deficiencies disclosure,and age heterogeneity,gender heterogeneity,major background heterogeneity,academic background heterogeneity and professional background heterogeneity have no significant influence on the quality of internal control deficiencies disclosure. The results above not only draw much attention to the importance of internal control construction,but also help the listed companies to strengthen the construction of independent directors team from the perspective of management team characteristics and improve the level of corporate governance. Also,this paper further expands the research on the quality of internal control deficiencies disclosure.