关 键 词:
Accounting control, corporate governance, principalagent problem, guarantee system
会议论文摘要:
The article posits that limited transparency of firms’ accounting information increase demands on corporate governance systems to alleviate moral hazard problems. But accounting control is just one solution. From the integrate perspective, the article deems that the accountancy control, effective internal balance mechanism including ownership concentration, directors’ and executive’s incentives, board structure and organizational complexity together will influence the transparency of accounting information. The effective internal control system has high relationship with the quality of accounting information.