|本期目录/Table of Contents|

[1]邱吉福,徐佳微,王立凤.女性高管、内部控制与财务舞弊[J].集美大学学报(哲学社会科学版),2022,25(05):63-73.
 QIU Ji-fu,XU Jia-wei,WANG Li-feng.Female Executives,Internal Control and Financial Fraud[J].philosophy&social sciences,2022,25(05):63-73.
点击复制

女性高管、内部控制与财务舞弊(PDF)
分享到:

《集美大学学报》(哲学社会科学版)[ISSN:1006-6977/CN:61-1281/TN]

卷:
25
期数:
2022年05
页码:
63-73
栏目:
出版日期:
2022-09-28

文章信息/Info

Title:
Female Executives,Internal Control and Financial Fraud
作者:
邱吉福徐佳微王立凤
(集美大学工商管理学院,福建 厦门 361021)
Author(s):
QIU Ji-fuXU Jia-weiWANG Li-feng
(School of Business Administration,Jimei University,Xiamen 361021,China)
关键词:
女性高管内部控制财务舞弊中介效应
Keywords:
female executivesinternal controlfinancial fraudmediating effect
分类号:
-
DOI:
-
文献标志码:
A
摘要:
文章选取2014年至2018年间因发生过虚增(减)利润或资产财务舞弊行为而受到中国证监会、上交所和深交所公告处罚的A股非金融类上市公司作为舞弊样本,对女性高管与财务舞弊关系以及女性高管、内部控制与财务舞弊关系进行研究。实证结果表明,女性高管背景特征与企业财务舞弊呈负相关关系;内部控制分别对女性高管年龄、女性高管学历与企业财务舞弊关系产生中介效应;进一步研究发现女性高管任期与内部控制之间呈倒“U”型关系、内部控制与财务舞弊呈负相关关系。
Abstract:
This paper selects A-share non-financial listed companies that were announced and punished by China Securities Regulatory Commission,Shanghai Stock Exchange and Shenzhen Stock Exchange due to false increase (decrease) of profits or financial fraud of assets from 2014 to 2018 as fraud samples to study the relationship between female executives and financial fraud,as well as the relationship between female executives,internal control,and financial fraud.The empirical results show that the background characteristics of female executives were negatively correlated with corporate financial fraud;Internal control had a mediating effect on the relationship between female executives’ age,their education and corporate financial fraud.It is also found that there was an inverted “U” relationship between female executives’ tenure and internal control,and there was a negative correlation between internal control and financial fraud.

参考文献/References:

相似文献/References:

[1]朱爱萍,肖陈雨.管理防御、内部控制与企业风险承担[J].集美大学学报(哲学社会科学版),2021,24(01):66.
 ZHU Ai-ping,XIAO Chen-yu.Managerial Entrenchment,Internal Control and Corporate Risk-taking[J].philosophy&social sciences,2021,24(05):66.

备注/Memo

备注/Memo:
更新日期/Last Update: 2022-11-18