独立董事与CEO间社会关系对内部控制质量的影响研究

A Study on the Impact of Social Relations between Independent Directors and CEOs on the Quality of Internal Control

本文以2017~2022年我国沪深A股上市公司为研究对象,独立董事与CEO间社会关系对内部控制质量的影响,并且进一步探究产权性质是否会在此影响中存在调节作用。实证结果表明:独立董事与CEO间社会关系对内部控制质量的改善有显著促进作用;产权性质在此影响中存在调节作用,相比国有公司,非国有公司中,独董与CEO间社会关系对内部控制质量的促进作用更加显著。

This article takes Chinese A-share listed companies in Shanghai and Shenzhen from 2017 to 2022 as the research object,investigates the impact of social relationships between independent directors and CEOs on the quality of internal control,and further explores whether the nature of property rights will have a moderating effect on this impact.The empirical results indicate that the social relationship between independent directors and CEOs has a significant promoting effect on the improvement of internal control quality;the nature of property rights has a moderating effect on this impact.Compared to state-owned companies,non-state-owned companies have a more significant promoting effect on the quality of internal control through the social relationship between independent directors and CEOs.