摘要
以内部控制缺陷的动态整改为切入点,以2007-2017年上市公司为研究样本,实证检验内部控制缺陷发生整改和整改及时性对高管隐性和显性腐败的影响,并区分缺陷认定标准严格程度与缺陷异质性做了进一步分析。结果表明:相比未整改公司,整改公司的高管隐性腐败程度更低,但显性腐败程度短期内没有明显变化;整改所耗时间越长,隐性腐败程度增长越快,显性腐败的发生概率越高;仅在内部控制缺陷认定标准较为宽松以及存在公司层面内控缺陷的样本中,内控缺陷整改前后,高管腐败程度才有明显变化。
Based on the perspective of dynamic rectification of internal control defects,taking listed companies from 2007 to 2017 as research samples,this paper empirically tests the impact of internal control defects rectification and rectification timeliness on the implicit and explicit corruption of executives,and further analyzes the severity of identifying standards and the heterogeneity of internal control defects.The results show that the level of overperks is lower,but the level of explicit corruption is not significantly changed;and the longer the rectification takes,the faster the level of overperks increases and the probability of explicit corruption increases.Only in the case of relatively loose standards for identifying internal control defects and corporate level internal control deficiencies,the level of executive corruption has significant changes after rectification.
作者
池国华
朱俊卿
郭芮佳
邹威
CHI Guohua;ZHU Junqing;GUO Ruijia;ZOU Wei(School of Accounting, Dongbei University of Finance and Economics/China Internal Control Research Center. Dalian, Liaoning 116025,China)
出处
《财经理论与实践》
CSSCI
北大核心
2020年第3期79-87,共9页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金面上项目(71772089)
江苏高校“青蓝工程”资助计划(2018)
南京审计大学预研基金项目(18ZDYY002)。
关键词
内部控制缺陷整改
内部控制缺陷认定标准
内部控制缺陷异质性
隐性腐败
显性腐败
internal control defects remediation
timeliness of internal control defects remediation
identification standards of internal control defects
heterogeneity of internal control defects
implicit corruption
explicit corruption