TITLE:
Research on the Influence of the Characteristics of Independent Director to the Quality of Internal Control Self-Assessment Report
AUTHORS:
Weiwei Huang
KEYWORDS:
Characteristic of Independent Director, The Quality of Internal Control Self-Assessment Report
JOURNAL NAME:
Modern Economy,
Vol.6 No.6,
June
15,
2015
ABSTRACT: This article selects the empirical data from Shanghai A share, using multiple
linear regression model to discuss the impact to the quality of the internal control
self-assessment report from four aspects of the characteristic of the independent
directors. The conclusions are that the number of independent directors, the independent
directors’ proportion and the auditing professional background of independent directors
are positively correlated with the quality of internal control self-assessment report,
and the age of the independent directors, the independent directors’ reward and
the location consistency of the independent directors and the company are negatively
correlated with the quality of internal control self-assessment report. Finally,
this paper gives four suggestions.