A Study On The Influence Of The Identity Characteristics Of Independent Directors On The Quality Of Accounting Information

The independent director system has been practiced for a long time in the world,and has been relatively mature.But the introduction of independent director system in China is not a long time,it has exposed a series of problems in the process of development,so the independent director system in theory and practice need more attention,and gradually improve the development ability.Based on this,this paper makes an in-depth study on the relationship between the identity of independent directors and the quality of accounting information.Based on the summary about the independent director system in domestic and foreign research results,this paper summarizes the system of independent directors of the origin,development and function of relevant points,and on this basis to the identity of the independent directors as a starting point,it put forward the research hypothesis about the six aspects of independent directors qualifications,age,industry expertise,University professionals,government sources and whether hold a concurrent post in many companies.it is selecting the2012-2014 listed companies in Shenzhen A shares related data as a sample of this study,using the modified Jones model to the earnings level on the quality of accounting information is calculated,and using of multiple regression analysis to test the identity of independent directors on the accounting information quality influence.The results showed that: the older independent board was beneficial to the improvement of the quality of accounting information;High degree of independent directors is conducive to the improvement of accounting information quality;Industry expertise and the people,with no clear correlation for accounting information quality;Due to the attention of the early Statas,the government on accounting information quality has certain positive effect;Independent director concurrently hold the position,the more the greater negative effect on the quality of accounting information.Based on the above conclusions,this paper argues that: on the enterprise level,it should improve the system of independent director appointment mechanism,pay attention to evaluation,the quality of accounting information,employ independent directors diversified occupation experience,and establish an independent director in a timely and effective feedback mechanism of listed companies,understand each independent director’s work performance in the fastest time.On the government level,strictly control the number of part-time positions of independent directors,the independent directors have more time and energy to be responsible for each position.On the level of the Commission,it is necessary to strictly regulate the behavior of independent directors of all kinds of identity,andestablish a more reasonable and very effective structure of directors in all companies.In terms of society,to strengthen the various news media that continue to supervise the independent directors,the public opinion force to make full use of the supervision of independent directors,So that it can make independent director system play a key role in the company.