本文選題：獨立董事 + 認知特征　； 參考：《財會通訊》2017年27期

【摘要】：近年來,我國農(nóng)業(yè)類上市公司造假事件頻發(fā),外部審計作為一種降低信息不對稱的制度安排,成為影響公司治理水平的關(guān)鍵因素。本文以2010-2014年間我國滬深兩市農(nóng)業(yè)類上市公司為研究樣本,實證考察了獨立董事認知特征對高質(zhì)量外部審計需求的影響,并檢驗了制度環(huán)境對二者關(guān)系的調(diào)節(jié)作用。研究發(fā)現(xiàn):女性獨立董事比例與高質(zhì)量外部審計需求顯著正相關(guān),具有財務背景的獨立董事與高質(zhì)量外部審計需求顯著負相關(guān),獨立董事教育水平與高質(zhì)量外部審計質(zhì)量之間的相關(guān)關(guān)系不顯著。進一步研究發(fā)現(xiàn),制度環(huán)境強化了女性獨立董事比例和獨立董事財務背景對高質(zhì)量外部審計需求的影響。
[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】： 燕山大學經(jīng)濟管理學院;
【基金】：教育部人文社科規(guī)劃基金項目(項目編號:16YJA630027) 中國博士后基金項目(項目編號:2016M591406) 河北省博士后擇優(yōu)資助計劃項目(項目編號:B2016002022) 燕山大學青年教師自主研究課題資助項目(項目編號:15SKA001)的階段性研究成果
【分類號】：F239.4;F271;F324
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本文編號：1968659