ESG框架下财会背景独立董事履职能否改善会计信息质量？ ——基于内部控制有效性的视角

郑春美1; 伍光磊1; 2; 温桂荣3

ESG框架下财会背景独立董事履职能否改善会计信息质量？ ——基于内部控制有效性的视角

引用本文：郑春美1，伍光磊1, 2 ，温桂荣3.ESG框架下财会背景独立董事履职能否改善会计信息质量？ ——基于内部控制有效性的视角[J].财经理论与实践,2021,(6):89-95

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作者	单位
郑春美1，伍光磊1, 2 ，温桂荣3	(1.武汉大学经济与管理学院，湖北武汉 430074； 2. 湖南财政经济学院会计学院，湖南长沙 410205；3.湖南工商大学财政金融学院，湖南长沙 410205)

中文摘要:基于内部控制有效性视角，运用人力资本和公司治理理论，结合ESG（环境、社会、公司治理）框架，依据2010-2019年沪、深主板上市公司数据，考量财会背景独立董事履职的三大维度与会计信息质量的关系。结果发现：财会背景独立董事占比越大，兼职同行业、同类型公司越多，年龄性别为非大龄女性，亲自与会次数越多，会计信息质量相对较高；而在任期和薪酬回归结果与稳健性检验则出现了背离。进一步研究表明，与国有上市公司相比，非国有上市公司财会背景独立董事履职在薪酬、任期和亲自与会次数三方面对会计信息质量有更好的促进作用。

中文关键词:ESG（环境、社会、公司治理）财会背景独立董事（IDFAB）履职会计信息质量内部控制有效性

Independent Directors of Financial & Accounting and the Quality of Accounting Information under the ESG Framework ——Based on Internal Control Effectiveness

Abstract:Based on the relevant theories of human capital and corporate governance, combined with the ESG (environment, society and corporate governance) framework, taking the listed companies on the Shanghai and Shenzhen main boards from 2010 to 2019 as the research sample, and using the effectiveness of internal control as an alternative variable for the quality of accounting information, this paper empirically tests the relationship between the three dimensions of the performance of independent directors in the financial and accounting background and the quality of accounting information. It is found that the larger the proportion of independent directors with financial and accounting background, the more part-time companies in the same industry and type, the age and gender are non-older women, the more times they attend in person, and the quality of accounting information is relatively high; In terms of tenure and salary, the regression results deviate from the robustness test. Further research shows that compared with state-owned listed companies, the financial and accounting background of non-state-owned listed companies has a better role in promoting the quality of accounting information in terms of salary, tenure and number of personal meetings.

keywords:ESG(environment, society and corporate governance) independent director of financial & accounting background (IDFAB) the duty activity accounting information quality effectiveness of internal control

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