上市公司管理层特征与内部控制缺陷关系的实证分析-empirical analysis on the relationship between the management characteristics and internal control defects of listed companies.docxVIP

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上市公司管理层特征与内部控制缺陷关系的实证分析-empirical analysis on the relationship between the management characteristics and internal control defects of listed companies.docx

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上市公司管理层特征与内部控制缺陷关系的实证分析-empirical analysis on the relationship between the management characteristics and internal control defects of listed companies

AbstractInrecentyears,withthedevelopmentofeconomy,theenterprisebusinessincreasinglydiversification,andtheriskissuesofenterpriseacingmoreandmore.Manyenterpriseshavefoundallkindsofillegalevents,althoughillegalwayofthiskindofeventperformanceeacharenotidentical,butisessentiallyduetothereasonofthefailureofinternalcontrolsystemofenterprises.Thisseriesofeventscouldnothelpbutreflecton,whentheemergenceofenterprisesinternalcontroldeficiencies,themanagerswhynottimelydisclosureofthesedefects,andforwhatreasondidnottakemeasurestocontrolthesedefects,characteristicmanagementisassociatedwiththedefectsofinternalcontrolsystem.Thisarticleisinthesequestionsarespreadoutaboutthemanagementcharacteristicsanddefectsofinternalcontrolstudyoftherelationshipbetween.AccordingtotheBrokenwindowseffecttheory”,iftherearedefectsintheinternalcontrolofenterprises,andthisdefectwasalsonottimelyrepair,maytransferanopportunisticbehaviortotheviolationoftheimpliedinformation,indulgenttheylookforopportunities,takeviolations.Whenlargenumbersofpeopleexecutivesconcurrentlyserveasboardmembers,willformtheso-calledinternalcontrolphenomenon,inthisgreatmanagerialpower,andtheirsupervisionandweakeningofthecase,becauseithasthearbitrarydiscretionlarger,enablemanagerstousethepowerofillegalorself-servingaspossible.Ifmanagerstodiscloseinternalcontroldefectinformationtransfer,willreflecttheenterprisemanagementfailureforthemarket,andtotheshareholderstransferoperatormanagementabilityofthepoorinformation,leadmanagersfaceispaideventhefireriskreduction,whichatthistimemanagerstendtochoosetoavoidorhidethedefectsofinternalcontrol.Thispaperstudiesinmanagement(corporateboardofdirectors,seniormanagementpersonnel)astheresearchangle,onlyselectsthelistingCorporationhavethedefectsofinternalcontrolastheresearchobject,selectsignificantfeaturesofIIImanagement(director,theexecutivechairmanandgeneralmanageroftwodutysyncretic,highfrequencytubechanges,generalmanagerofsources)totesttheirrelationshipwiththeinternalcontroldeficiencies,drawthefollowin