摘要
本文尝试系统地验证公司董事长或CEO权力水平和高管权力制衡对企业审计质量的影响,通过选取2010年以来的制造业上市公司数据,利用面板数据模型,同时考虑内生性问题和指标选取问题,分析了高管权力水平和高管权力制衡对企业审计质量的影响。实证分析表明,董事长或CEO权力水平和高管权力制衡与企业审计质量存在正相关,这一结论与传统观点相悖。
This paper attempts to systematically verify that there is a positive effect of the power level of the chairman or CEO and the power balance of the senior management on the audit quality of the enterprise.Based on the data of manufacturing listed companies since 2010,this paper analyzes the impact of executive power level and executive power balance on audit quality by using panel data model,considering endogenous problems and index selection.Through the empirical model analysis,it is concluded that there is a positive correlation between the power level of the chairman or CEO and the power balance of the senior management and the audit quality of the enterprise,which is contrary to the theoretical view.
出处
《金融监管研究》
CSSCI
北大核心
2020年第11期100-114,共15页
Financial Regulation Research
