管理层权力、内部控制质量与盈余管理

文章对管理层权力、内部控制质量和两类盈余间关系进行检验.研究发现:内部控制质量与两类盈余显著负相关;结构权力对内部控制质量与应计盈余具有负向调节作用,总经理两职兼任会削弱内部控制对应计盈余的抑制作用;专家权力对内部控制质量与应计盈余之间具有正向调节作用,随着总经理任职时间延长,会增强内部控制质量对应计盈余的抑制作用;声誉权力会正向调节内控质量与应计盈余之间关系.

Managerial power,internal control quality and earnings management

This paper studies the relationship between managerial power,internal control quality and earnings management. We find that:1) The internal control quality is negatively related to earnings management. 2) CEO''s structure power plays a negative moderating role in the relationship of internal control quality and the accrued earnings management,which demonstrates the CEO acted as board of director increases the agency costs between shareholder and manager.3) The expert power has a positive moderating effect on internal control quality and the accrued earnings management,which means the CEO''s longer tenure can enhance the internal control quality''s inhibition effect on the accrued earnings management. 4) The reputation power has a positive moderating effect on the relation of internal control quality and the accrued earning management,which means the higher education background of CEO is favorable of improvement of internal control quality.