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Managerial ability and accounting information quality: A test on mediating effect of internal control quality

机译：管理能力和会计信息质量：内部控制质量调解效果的试验

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Under the sharing economy, accounting information quality is of great significance to the development of the enterprise itself, as well as the efficient and orderly operation of the market. In the context of the separation of two rights, managers are the agents, whose ability impacts on all aspects of the company, including accounting information quality. This paper uses the DEA-Tobit model to measure managerial ability, and establishes regression models to quantitatively analyze its impact on accounting information quality and test the mediating effect of internal control effectiveness, based on the data available for A-share listed companies of Shanghai and Shenzhen from 2014 to 2018. It is found that: (1) managerial ability is significantly positively correlated with accounting information quality and internal control effectiveness; and (2) internal control effectiveness has a significant partial mediating effect on the relationship between the two. This paper sheds some light on the research on managerial ability and accounting information quality, and finally makes recommendations on improving accounting information quality from the perspective of management and internal control, expecting to promote the management efficiency and the healthy growth of companies.
机译：根据分享经济，会计信息质量对企业本身的发展具有重要意义，以及市场的高效和有序运行。在分离双权利的背景下，经理是代理商，其能力影响公司的所有方面，包括会计信息质量。本文采用DEA-TOBBIT模型来衡量管理能力，并建立回归模型，以定量分析其对会计信息质量的影响，并根据可供上海的A股上市公司的数据，测试内部控制效果的调解效果。 2014年至2018年深圳。有人发现：（1）管理能力与会计信息质量和内部控制效果显着呈正相关; （2）内部控制效果对两者之间的关系具有重要的部分调解效果。本文阐明了关于管理能力和会计信息质量的研究，最终提出了从管理和内部控制的角度提高会计信息质量的建议，期望促进公司的管理效率和健康增长。

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