会计专业人士担任独立董事的效果研究  

Research on the Report of the Accounting-majors being Independent Board

作　　者：曹洋[1] 林树[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《山西财经大学学报》2011年第2期109-116,共8页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(项目编号:71002025);教育部博士研究生教育创新项目--南京大学国际化会计学博士生项目(LAPHD)

摘　　要：考察了独立董事的独立性与会计专长特征对上市公司财务报告质量的影响,结果显示:具有高校及研究机构、金融机构、事务所和企业背景的会计专业人士担任独立董事与盈余管理水平负相关,有政府背景的会计专业人士不仅没有抑制盈余管理,反而提高了盈余管理水平;会计专业背景的独立董事越多,公司聘请"十五大"或"四大"事务所的概率就越高;具有会计专业背景的独立董事任期若满6年,其独立性则较低。Motivated by the SEC requirement that the director board of public companies must consist of at least two independent board members, and at least one of the independent board members must be an accounting expert, the authors examine the associations between two board characteristics （independence and accounting expertise） and financial report quality. Results indicate a negative relation between earnings management and board independence, and accounting expertise. In addition, a positive relation is found between auditor quality and board independence, and accounting expertise as long as the executive term of 6 years is over.

关 键 词：独立董事 会计专长 财务报告质量 

分 类 号：F23[经济管理—会计学]