本文選題：獨(dú)立董事 + 認(rèn)知特征��； 參考：《財(cái)會(huì)通訊》2017年27期

【摘要】：近年來(lái),我國(guó)農(nóng)業(yè)類(lèi)上市公司造假事件頻發(fā),外部審計(jì)作為一種降低信息不對(duì)稱(chēng)的制度安排,成為影響公司治理水平的關(guān)鍵因素。本文以2010-2014年間我國(guó)滬深兩市農(nóng)業(yè)類(lèi)上市公司為研究樣本,實(shí)證考察了獨(dú)立董事認(rèn)知特征對(duì)高質(zhì)量外部審計(jì)需求的影響,并檢驗(yàn)了制度環(huán)境對(duì)二者關(guān)系的調(diào)節(jié)作用。研究發(fā)現(xiàn):女性獨(dú)立董事比例與高質(zhì)量外部審計(jì)需求顯著正相關(guān),具有財(cái)務(wù)背景的獨(dú)立董事與高質(zhì)量外部審計(jì)需求顯著負(fù)相關(guān),獨(dú)立董事教育水平與高質(zhì)量外部審計(jì)質(zhì)量之間的相關(guān)關(guān)系不顯著。進(jìn)一步研究發(fā)現(xiàn),制度環(huán)境強(qiáng)化了女性獨(dú)立董事比例和獨(dú)立董事財(cái)務(wù)背景對(duì)高質(zhì)量外部審計(jì)需求的影響。
[Abstract]:In recent years, there are frequent incidents of fraud in agricultural listed companies in China. As a system arrangement to reduce information asymmetry, external audit has become a key factor affecting the level of corporate governance. This paper takes the agricultural listed companies in Shanghai and Shenzhen stock markets in China from 2010 to 2014 as the research samples, and empirically examines the impact of the cognitive characteristics of independent directors on the demand for high-quality external audit, and tests the regulatory role of the institutional environment on the relationship between the two. It is found that the proportion of female independent directors is significantly positively correlated with the demand for high-quality external audit, while the proportion of independent directors with financial background is negatively correlated with the demand for high-quality external audit. The correlation between the education level of independent directors and the quality of high-quality external audit is not significant. Further research shows that the institutional environment strengthens the influence of the proportion of independent female directors and the financial background of independent directors on the demand for high quality external audit.
【作者單位】： 燕山大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：教育部人文社科規(guī)劃基金項(xiàng)目(項(xiàng)目編號(hào):16YJA630027) 中國(guó)博士后基金項(xiàng)目(項(xiàng)目編號(hào):2016M591406) 河北省博士后擇優(yōu)資助計(jì)劃項(xiàng)目(項(xiàng)目編號(hào):B2016002022) 燕山大學(xué)青年教師自主研究課題資助項(xiàng)目(項(xiàng)目編號(hào):15SKA001)的階段性研究成果
【分類(lèi)號(hào)】：F239.4;F271;F324
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本文編號(hào)：1968659