The Research On The Influence Of The Board Of Directors In Listed Company On The Quality Of Accounting Information

The construction and governance of listed company has been a hot issue intheorists and practice. Many listed companies modified the financial statementthrough a variety of means for their own interests or the interests of enterprises, whichaffects the quality of the accounting information. As an administration which hascompulsory to supervise the disclosed financial statements, the board of directors ofthe company has a responsibility to ensure the quality of the financial statement whichthe investors and stakeholders make investment decisions on. This thesis put forwardthe countermeasures of perfecting the system of the board of directors for improvingthe quality of accounting information by analyzing how the characteristics of theboard of the listed companies influence the quality of accounting information. Thesecountermeasures not only would be helpful for the development of the board ofdirectors of the listed companies, but also maintain the interest of the investors.This thesis analyzed the content of the board of directors of listed company andthe quality of the accounting information by the standard research. Meanwhile, on thebasis of the analysis of the problems that the board of directors have and the presentsituation of the accounting information quality, the thesis analyzed how thecharacteristics of the board of the listed companies influence the quality of theaccounting information .Then this thesis used the empirical analysis method to test onthe base of the standard research. Firstly, it put forward the assumptions and found outthe dependent variable by the earnings management model. Then, it defined variablesand put forward three control variables (the size of the company, the rate of assets andliabilities and the rate of net profit on net asserts). Finally, it used the statisticalsoftware SPSS19.0 to make an empirical test on how the board leadershipcharacteristics, structure characteristics, behavior characteristics and motivationalfeatures influence the quality of accounting information. Conclusion: The separationof the chairman and the general manager is helpful to improve the quality of theaccounting information; Increasing the proportion of independent directors has noeffect on improving the quality of accounting information; The special committeeestablishment will strengthen the quality of accounting information; It has a positivecorrelation between the number of board meeting and the quality of accountinginformation; The equity incentive and the compensation incentive of the samplecompanies have not improved the quality of accounting information. According to the conclusion, the thesis provides the related measures and suggestions for strengtheningthe system of board of directors and perfecting the structure of the corporategovernance in the listed companies, which has a certain referential significance ofimproving the quality of accounting information of listed companies in our country.