内部控制缺陷整改后企业高管腐败程度降低了吗？——基于高管隐性和显性腐败双重视角的实证分析

池国华; 朱俊卿; 郭芮佳; 邹  威

内部控制缺陷整改后企业高管腐败程度降低了吗？——基于高管隐性和显性腐败双重视角的实证分析

引用本文：池国华,朱俊卿,郭芮佳,邹威.内部控制缺陷整改后企业高管腐败程度降低了吗？——基于高管隐性和显性腐败双重视角的实证分析[J].财经理论与实践,2020,(3):79-87

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作者	单位
池国华,朱俊卿,郭芮佳,邹威	（东北财经大学会计学院/中国内部控制研究中心，辽宁大连 16025）

中文摘要:以内部控制缺陷的动态整改为切入点，以2007-2017年上市公司为研究样本，实证检验内部控制缺陷发生整改和整改及时性对高管隐性和显性腐败的影响，并区分缺陷认定标准严格程度与缺陷异质性做了进一步分析。结果表明：相比未整改公司，整改公司的高管隐性腐败程度更低，但显性腐败程度短期内没有明显变化；整改所耗时间越长，隐性腐败程度增长越快，显性腐败的发生概率越高；仅在内部控制缺陷认定标准较为宽松以及存在公司层面内控缺陷的样本中，内控缺陷整改前后，高管腐败程度才有明显变化。

中文关键词:内部控制缺陷整改内部控制缺陷认定标准内部控制缺陷异质性隐性腐败显性腐败

Does the Corruption Level of Corporate Executives Decrease After the Rectification of Internal Control Defects?——an Empirical Analysis Based on the Dual Perspective of Implicit and Explicit Corruption of Executives

Abstract:Based on the perspective of dynamic rectification of internal control defects, taking listed companies from 2007 to 2017 as research samples, this paper empirically tests the impact of internal control defects rectification and rectification timeliness on the implicit and explicit corruption of executives, and further analyzes the severity of identifying standards and the heterogeneity of internal control defects. The results show that the level of overperks is lower, but the level of explicit corruption is not significantly changed; and the longer the rectification takes, the faster the level of overperks increases and the probability of explicit corruption increases. Only in the case of relatively loose standards for identifying internal control defects and corporate level internal control deficiencies, the level of executive corruption has significant changes after rectification.

keywords:internal control defects remediation timeliness of internal control defects remediation identification standards of internal control defects heterogeneity of internal control defects implicit corruption explicit corruption

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