华东师范大学(哲学社会科学版) ›› 2018, Vol. 50 ›› Issue (5): 162-171.doi: 10.16382/j.cnki.1000-5579.2018.05.020

• 中国企业并购研究 • 上一篇    下一篇

事务所背景独董、内部控制环境与会计信息透明度

郝东洋1, 韩颖2   

  1. 1. 华东师范大学经济与管理学部会计系 上海, 200241;
    2. 东南大学经济与管理学院财务与会计系 江苏 南京, 211189
  • 出版日期:2018-09-15 发布日期:2018-09-19
  • 作者简介:郝东洋,管理学(会计学)博士,华东师范大学经济与管理学部会计系讲师(上海,200241);韩颖,东南大学经济与管理学院财务与会计系2018级硕士研究生(江苏南京,211189)。
  • 基金资助:

    国家自然科学基金面上项目"信息披露非理性失衡、内部风险控制与公司股价崩盘"（项目编号：71472064）。

The Independent Directors with Accounting Firm Background, Internal Control Environment and Accounting Information Transparency

HAO Dong-yang1, HAN Ying2   

  • Online:2018-09-15 Published:2018-09-19

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摘要：

中国资本市场上，有关独董尤其是会计专业独董在提高上市公司会计信息质量方面作用的争议一直持续不断；另一方面，2013年以来，会计专业独董中事务所背景者占比不断攀升。有鉴于此，进一步分析事务所背景会计专业独董对会计信息透明度的影响，并考察内部控制环境对该影响的调节作用，是非常必要的。基于2010-2016年深圳A股上市公司数据的相关实证结果表明：有事务所任职背景的会计专业独董降低了会计信息透明度，而其中，会计期间内在事务所担任现职的会计专业独董降低会计信息透明度的作用更为明显；在内部控制较好的公司中上述作用会明显弱化，而在内部控制较差的公司中上述作用则会强化。

关键词: 会计事务所背景, 会计专业独董, 内部控制, 会计信息透明度, 信息披露评级

Abstract:

In China's capital market,the dispute over the role of independent directors,especially the accounting profession independent directors,in improving the quality of accounting information of listed companies has been going on and on. In addition,the proportion of accounting profession independent directors with accounting firm background has been rising since 2013. Therefore,it is necessary to study the influence of accounting profession independent directors with accounting firm background on the accounting information transparency on the one hand,and the moderating effect of internal control environment on such influence on the other. The empirical results based on the data of Shenzhen A-share listed companies from 2010 to 2016 show that accounting profession independent directors with accounting firm background have reduced the accounting information transparency,and those who hold current positions of the accounting firm during the accounting period have more obvious role in reducing the accounting information transparency. In addition,the role will be significantly weakened in companies with better internal controls,and it will be enhanced in companies with less internal controls.

Key words: accounting firm background, accounting profession independent director, internal control, accounting information transparency, information disclosure rating