管理者异质性与内部控制质量关系研究被引量：1

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摘要管理者的异质性在很大程度上会影响内部控制的设计和运行,进而影响内部控制的质量。以2011-2013年度沪市上市公司为研究对象,检验了管理者年龄异质性、教育异质性、职业异质性、任期异质性和性别异质性与内部控制质量的关系。

作者王书珍俞军耿小艺

机构地区合肥学院管理系

出处《长春理工大学学报（社会科学版）》 2015年第1期97-102,共6页 Journal of Changchun University of Science and Technology（Social Sciences Edition）

基金安徽省高等学校省级优秀青年人才基金重点项目(2013SQRW062ZD) 安徽省质量工程"卓越会计师人才教育培养计划"(2013zjjh032) 合肥学院重点学科项目(2014xk02) 合肥学院人文社科重点项目(14KY08ZD)

关键词管理者异质性内部控制质量内部控制缺陷内部控制自我评价报告

参考文献5

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长春理工大学学报（社会科学版）

2015年第1期

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