高管会计职业背景与上市公司违规

Executive Accounting Professional Background and Corporate Irregularity

本文选取2012-2016年沪深A股上市公司数据,考察高管会计职业背景对公司违规行为的影响。结果显示,高管会计职业背景与公司违规行为显著负相关。进一步研究发现,高管年龄的增长、上市公司内部控制缺陷的增加以及市场竞争程度的提高均会抑制二者之间的负相关关系。对于上市公司来说,可以从高管选择角度入手有效遏制违规行为,但是在选择过程中需要将高管自身、企业以及行业特征纳入考察范围;对于监管部门来说,在违规监管过程中应适当关注上市公司高管的职业背景。

This paper employs the data of A-share listed companies in Shanghai and Shenzhen stock market in 2012-2016 to investigate the influence of executive accounting professional background on corporate irregularity. It is found that the accounting professional background of executives is negatively correlated with corporate violation behaviors. Further study finds that the age of executives, the number of internal control defects and the market competition will all affect the negative correlation. The conclusion of this paper shows that for companies, they can effectively curb the irregularities from the angle of executive selection, and in the process of selection, the executive, the company and the industry characteristics should be included in the scope. And for regulators, proper attention should be paid to the professional backgrounds of listed company executives in the course of violation regulatory.