| 慈善组织理事会断裂带与会计信息质量：审计监督的调节效应 |
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| 引用本文：张淑霞1,2，金梦萱1，周容1.慈善组织理事会断裂带与会计信息质量：审计监督的调节效应[J].财经理论与实践,2025,(5):105-113 |
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| 中文摘要:基于2005—2021年中国慈善基金会的微观样本，探究慈善组织理事会断裂带对会计信息质量的影响及审计监督的调节效应。结果表明：理事会断裂带对会计信息质量存在显著负向影响，高质量的审计监督能显著抑制理事会断裂带对会计信息质量的负向影响；理事会断裂带对会计信息质量的负向影响源于理事表层特征形成的断裂带。相对于非公募基金会、全国性基金会、注册地位在发达地区的基金会，理事会断裂带对会计信息质量的负向影响在公募基金会、地方性基金会、注册地位于欠发达地区的基金会中更显著。鉴于此，慈善组织应动态优化理事会结构，政府部门应强化注册会计师审计监管，捐赠者应关注理事会治理效能。 |
| 中文关键词:慈善组织 理事会治理 理事会断裂带 会计信息质量 审计监督 |
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| Board Faultlines and Accounting Information Quality of Charitable Foundations: The Moderating Effect of Audit Supervision |
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| Abstract:Using a sample of Chinese charitable foundations from 2005 to 2021, this study investigates the effect of board faultlines on accounting information quality, as well as the moderating effect of audit supervision. The results show that board faultlines have a significantly negative effect on accounting information quality. High-quality audit supervision significantly mitigates the negative impact of board faultlines on accounting information quality. Further analysis distinguishing between types of board faultlines indicates that the negative effect on accounting information quality is primarily driven by faultlines arising from directors’ surface-level characteristics. Additional analysis based on the heterogeneity of charitable foundations demonstrates that compared with non-public foundations, national foundations, and the foundations registered in developed regions, the negative impact of board faultlines on accounting information quality is more pronounced in public foundations, regional foundations, and the foundations registered in less-developed regions. In view of this, charitable organizations should dynamically optimize their board structures, government departments should strengthen audit oversight, and donors should focus on board governance effectiveness． |
| keywords:charitable foundation board governance board faultline accounting information quality audit supervision |
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