管理者能力、企业数字化与内部控制质量

Managerial Ability,Enterprise Digitalization and Internal Control Quality

本文以2010—2019年沪深A股制造业上市公司为研究样本,实证检验企业数字化背景下管理者能力对企业内部控制质量的影响。研究发现:管理者能力与内部控制质量之间呈现倒U型特征,即当管理者能力处于较低水平时,管理者能力会显著提升内部控制质量;管理者能力处于高水平时,管理者能力反而会显著抑制内部控制质量。为解决这一悖论,本文引入企业数字化这一调节变量,研究结果表明企业数字化不仅对内部控制质量有显著的提升作用,而且能显著调节高管理者能力对内部控制质量的抑制作用。

This paper empirically examines the impact of managerial ability on the quality of internal control in the context of enterprise digitization,taking the A-share manufacturing listed companies in Shanghai and Shenzhen stock markets from 2010 to 2019 as the research sample.It is found that the relationship between managerial ability and internal control quality is significantly inverted U shaped,indicating that when managerial ability is at an average or low level,internal control quality is significantly improved;when at a high level,internal control quality is significantly suppressed.Therefore,in order to resolve this paradox,this paper introduces the moderating variable of enterprise digitalization,which not only significantly improves internal control quality,but also significantly moderates the inhibitory effect of high managerial ability on internal control quality.