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Empirical Research on the Influence of the Independent Director’s Supervision to Accounting Information Disclosured Illegally

Author: WangZuo
Tutor: LuAiMin
School: Zhejiang University of Technology
Course: Accounting
Keywords: Independent director system Independent directors Supervision force Accounting Information Disclosure violations
CLC: F275;F224
Type: Master's thesis
Year: 2012
Downloads: 76
Quote: 0
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Abstract


The SFC issued guidance on the establishment of an independent director system in listed companies in 2001. Since the establishment of an independent director is defined as the mandatory requirements of the listed companies, the independent director system has been established to play an active role in guiding the standardized operation of listed companies, improve the corporate governance structure. However, due to the limitations of national conditions and a variety of other factors, the effect of the independent director system running difficult than satisfactory. In order to improve the system of independent things, independent directors play an active oversight role, should be further study of the factors affecting its oversight function. This paper accounting information disclosure violations as a perspective to study the oversight functions of the independent directors, trying to figure out the factors that affect the independent directors of the oversight functions effectively. Gave a brief overview of the domestic and international literature on the relationship between the independent directors' oversight functions and accounting information disclosure and theoretical analysis, Logistic model force supervision of independent directors with accounting information disclosure of the relationship between the violation empirical research and analysis. The article listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange from 2006 to 2010 motherboard market and small plates market accounting information disclosed in the empirical research process violations listed companies as samples from the characteristics of the independent director oversight force supervision of independent directors to analyze the impact of accounting information disclosure violations. After the analysis, in the motherboard market research, audit committees and independent directors personally participated in a number of meetings of the Board and the company's accounting information disclosure violations occurred significantly negatively correlated. The government of independent directors occupational background of non-compliance with accounting information disclosure is positively correlated. The proportion of independent directors, independent directors allowances, accounting capacity, independent directors occupational background, universities, businesses, financial, chairman and general manager two grade separation and accounting information disclosure violations and no significant relationship. Found in the small board market, the increase of independent directors from universities vocational background have a significant role in inhibition of accounting information disclosure violations, corporate background, the proportion of independent directors and the proportion of independent directors with accounting information disclosure violations significantly positive correlation. Whether an audit committee, independent directors allowances, accounting capacity, the number participating in the meeting, whether the occupational background of the independent directors in the government, financial, chairman and general manager of two grade separation and accounting information disclosure violations and no significant relationship. Finally, according to the conclusions of this paper, the combination of special institutional background, and propose recommendations to improve the mechanism of the independent directors of listed companies in China.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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