独立董事声誉激励研究回顾与展望

A Literature Review of Independent Director Reputation Incentives and Future Prospects

声誉激励可正向影响独立董事尽责履职的动机乃至行为。开展独立董事声誉激励研究,有助于提升企业内部的监管质量,特别在财务丑闻频发的背景下更是对组织的长远发展有着重要意义。本文在文献研究的基础上,从独立董事声誉激励的概念内涵、理论解释、结构与测量、影响因素、影响结果及其作用的发生机制等方面,介绍了独立董事声誉激励的研究现状,并对未来该领域的研究方向进行了展望。

Reputation incentives can positively affect independent director's motivations and even behaviors of duties responsibly.Conduct the research of independent director reputation incentives not only helps to improve the quality of internal controls but also helps to accelerate long-range development of organization especially facing the background of frequent financial scandals. Based on a literature research,this paper systematically sorts out and integrates the research findings of independent director reputation incentives with regard to origins and concepts,theoretical basis, measurement, influencing factors, consequences and mechanisms. Furthermore, it explores the limitations of current research,and points out future directions in the independent directors reputation incentive research.