高管团队职业特征与上市公司内部控制质量——基于结构方程模型的实证研究  

Professional Characteristics of Top Management Team and Internal Control Quality of Listed Companies——Based on structural equation modeling

作　　者：周虹[1] 李相林 ZHOU Hong;LI Xiang-lin(College of Management,Guangdong Ocean University,Zhanjiang Guangdong 524000,China;Institute of South Asia Tropical Crops,Chinese Academy of Tropical Agricultural Sciences,Zhanjiang Guangdong 524000,China)

机构地区：[1]广东海洋大学经济管理学院,广东湛江524000 [2]中国热带农业科学院南亚热带作物研究所,广东湛江524000

出　　处：《科技和产业》2019年第12期95-100,共6页Science Technology and Industry

基　　金：山西省哲学社会科学规划项目(晋规办字[2017]2号)

摘　　要：已有文献探讨了高管团队特征对内部控制质量的影响,但由于相关各变量都属于无法根据某一显性指标直接测量的潜变量,普遍采用的多元回归分析方法难以精确反映各变量间相互作用机理与结构关系。以沪深两市主板上市公司为研究样本,通过结构方程模型实证检验了高管团队职业特征对公司内部控制质量的影响以及CEO权力的调节作用。研究发现:高管团队职业特征与内部控制质量正相关,进一步研究发现,较强的CEO权力会弱化高管团队职业特征与内部控制质量的关系。It has been verified for the impact of top management team(TMT)characteristics on internal control quality.But because each variable belongs to a latent variable which can not be measured directly according to a dominant index,the multivariate regression analysis method can not accurately reflect the interaction mechanism and structure relationship between variables.Based on the data of Shanghai and Shenzhen A-share listed companies,this paper empirically examines the direct effect of perfessional characteristics of TMT on the company's internal control quality by structural equation modeling,as well as the moderating effect of CEO power.The result shows that:the professional characteristics of TMT has significant positive influence on the quality of internal control,and the CEO power reverse the interaction relationship between the professional characteristics of TMT and internal control quality.

关 键 词：高管团队 职业特征 内部控制质量 CEO权力 

分 类 号：F239[经济管理—会计学]