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Research on the Influence of the Characteristics of Independent Director to the Quality of Internal Control Self-Assessment Report

机译：独立董事特征对内部控制自我评价报告质量的影响研究

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摘要

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.
机译：本文选取上海A股的实证数据，运用多元线性回归模型从独立董事特征的四个方面探讨对内部控制自我评估报告质量的影响。结论是：独立董事的人数，独立董事的比例和独立董事的审计专业背景与内部控制自我评价报告的质量，独立董事的年龄，独立董事的报酬呈正相关。独立董事与公司的位置一致性与内部控制自我评价报告的质量呈负相关。最后，本文提出了四个建议。

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