The Research On The Relationship Between Diversity TMT And Perceived Quality Of Internal Control

Measure the quality of internal control relevant empirical research has beendifficult to overcome key technical challenges. And previous studies of complexinternal control evaluation methods, this paper based on the heterogeneity of theexecutive team perspective, based on the empirical phase of voluntary internalcontrols, the use of easy to understand open access and internal control information,combined with the achievement of the objectives of internal control, may beperceived by the outside world to build a set of metrics for internal quality control.Through empirical2010-2012A-share listed companies related data, shows the effectof the senior management team heterogeneity on the perceived quality of internalcontrol. Meanwhile, in order to explore the heterogeneity of the executive team of theenterprise can influence perceived quality of internal control, this article from theexecutive team features: Employee age, educational background and professionalexperience starting, verify that the senior management team heterogeneity andperceived quality of internal control relationship. Around these issues, this paperdemonstrates the theoretical framework to start construction and empirical analysis oftest levels.In this paper, the theory of corporate governance and executive echelons theory,empirical research of TMT heterogeneity of age, educational backgroundheterogeneity, the heterogeneity of professional experience and perceived quality ofinternal control relationship. TMT heterogeneity of age, educational background andqualitative internal quality control of the business negatively correlated; This paperconcluded that enterprises TMT heterogeneity of age, educational background andqualitative negative correlation of internal quality control by empirical analysis.Finally, according to the results of empirical analysis presented insufficient and thefocus of future research studies. Expectations of enterprises in the executive teambuilding more scientific and reasonable, through the analysis of the heterogeneity ofthe executive team, and the formation of a scientific and rational senior managementteam, and effective implementation by the internal control system in order to obtainshort-term corporate profits and long-term development of the balance.