CEO Reputation and Internal Control Effectiveness — Based on China A-share Listed Company Data

DOI

10.2991/icsshe-19.2019.2How to use a DOI?

Keywords

CEO reputation, Internal control effectiveness, State-owned enterprise, Non-state-owned enterprise

Abstract

With the rapid development of information technology, reputation has become the signal of CEO's ability. The existence of high reputation enhances the CEO's enthusiasm and prudence in the work, thus promoting the operation and development of the company. This paper selects 2017 A-share listed companies in China as a research sample. According to the different nature of property rights, the CEO reputation and the effectiveness of internal control are empirically analyzed. The research finds that good CEO reputation can promote the effectiveness of internal control of enterprises, and under different property rights, the reputation of state-owned enterprise CEOs has a significant positive correlation with the effectiveness of internal control. The regression coefficient of non-state-owned enterprise CEO reputation and internal control effectiveness is negative, and has not passed the significant test. This shows that the establishment of a reputation mechanism is necessary.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jiahang Huo
AU  - Guangming Wang
PY  - 2019/08
DA  - 2019/08
TI  - CEO Reputation and Internal Control Effectiveness — Based on China A-share Listed Company Data
BT  - Proceedings of the 2019 5th International Conference on Social Science and Higher Education (ICSSHE 2019)
PB  - Atlantis Press
SP  - 144
EP  - 148
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsshe-19.2019.2
DO  - 10.2991/icsshe-19.2019.2
ID  - Huo2019/08
ER  -