The Influence of Top Management Team Characteristics on Internal Control Quality——An Empirical Analysis Based on GEM Listed Companies
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In recent years, the issue of internal control construction has received much attention. Based on the upper echelon theory, the article takes the 2013-2017 GEM listed companies as research samples, and empirically analyzes the impact of top management team (hereinafter referred to as TMT) characteristics on internal control quality. It shows that the age, education level, tenure and industry experience of the TMT are significantly positively correlated with the quality of internal control. The research results provide certain reference for GEM listed companies to improve internal control construction and improve the quality of TMT.
Internal control; Top management team characteristics; GEM