期刊文献+

管理层披露重大内控缺陷动机研究——基于信任修复理论视角 被引量:2

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摘要 企业是否存在重大内部控制缺陷会对投资人等企业外部利益相关者的决策产生重大影响,但是我国目前的企业管理层几乎不对外披露重大内部控制缺陷。文章从社会心理学中的信任修复理论视角分析了管理层评估及披露企业重大内控缺陷的动机及策略选择,提出应强制企业出具审计师内控有效性鉴证报告,完善内控缺陷的分类以及加强审计委员会和董事会在公司治理中的监督作用。
作者 孔晓春
出处 《现代管理科学》 CSSCI 2013年第7期110-112,共3页 Modern Management Science
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