Executive Team Characteristics, Internal Control, and Corporate Social Responsibility

DOI

10.2991/aebmr.k.191225.133How to use a DOI?

Keywords

executive team characteristics, internal control quality, corporate social responsibility

Abstract

On the one hand, with the introduction of internal control reports, the state has raised the requirements for the level of internal control of enterprises. The articles on the influencing factors of internal control are mainly divided into two directions, internal and external, and the research on internal factors has executives’ characteristics, mainly are personal characteristics, but the construction of the internal control system involves the entire executive team, so it is particularly important to study the influence of characteristics of the executive team on internal control quality. On the other hand, the Internal Control Report refers to the responsibility of enterprises to disclose environmental information. Whether enterprises can take the initiative to assume social responsibility depends on a certain extent on the quality of internal control. Therefore, exploring the relationship between the three can provide a certain theoretical guidance for enterprises to effectively improve the quality of internal control through the configuration of senior management team, and then assume social responsibility.

Copyright

© 2020, 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  - Qi Du
PY  - 2020
DA  - 2020/01/07
TI  - Executive Team Characteristics, Internal Control, and Corporate Social Responsibility
BT  - Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)
PB  - Atlantis Press
SP  - 726
EP  - 728
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191225.133
DO  - 10.2991/aebmr.k.191225.133
ID  - Du2020
ER  -