摘要
运用问卷调查法研究领导者权力及其运用对内部控制有效性的影响。研究发现:除领导者的强制权与内部控制有效性呈不显著负相关外,领导者的奖赏权、合法权、专家权和崇拜权与内部控制有效性均呈显著正相关。因此,在内部控制建设和实施过程中,领导者对强制权的运用应当适度,对奖赏权、合法权、专家权和崇拜权的运用应尽可能充分。
This paper explores the relationship between the power of leader and the effectiveness of internal control through questionnaires.The results support that: in addition to the coercive power of the leader and the effectiveness of internal control was not a significant negative correlation,the leader's reward power,legitimate power,expert power,worship power and internal control effectiveness was significantly positively related.Therefore,we propose that the leaders should moderately use coercive power and make the full use of reward power,legitimate power,expert power,and worship power in the construction and implementation of internal control process.
出处
《审计与经济研究》
CSSCI
北大核心
2013年第5期32-39,共8页
Journal of Audit & Economics
基金
教育部人文社科规划基金项目(11YJA630154)
关键词
领导者权力
内部控制有效性
内部审计
股权集中度
内部控制质量
信息披露
power of leader
effectiveness of internal control
internal audit
equity concentration degree
internal control quality
information release