Determinants of human resource investment in internal controls
Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Author(s)
Detail(s)
| Original language | English |
|---|---|
| Pages (from-to) | 167-185 |
| Journal / Publication | China Journal of Accounting Research |
| Volume | 6 |
| Issue number | 3 |
| Online published | 29 Jul 2013 |
| Publication status | Published - Sept 2013 |
| Externally published | Yes |
Link(s)
| DOI | DOI |
|---|---|
| Attachment(s) | Documents
Publisher's Copyright Statement
|
| Link to Scopus | https://www.scopus.com/record/display.uri?eid=2-s2.0-84883509921&origin=recordpage |
| Permanent Link | https://scholars.cityu.edu.hk/en/publications/publication(c6736943-3e45-4a39-acde-905e246b13a3).html |
Abstract
Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal control-related tasks (IC personnel) from 2005 to 2008. We find that the number of IC personnel within a firm and several key departments increase with firm size, number of employees, complexity and for Chaebols, and decrease in rapidly growing firms. Additional analysis reveals that the factors influencing internal control systems have an accentuated effect on firms with relatively larger firm size.
Research Area(s)
- Internal control personnel, Internal control systems, Internal control weaknesses
Citation Format(s)
Determinants of human resource investment in internal controls. / Choi, Jong-Hag; Lee, Joonil; Sonu, Catherine Heyjung.
In: China Journal of Accounting Research, Vol. 6, No. 3, 09.2013, p. 167-185.
In: China Journal of Accounting Research, Vol. 6, No. 3, 09.2013, p. 167-185.
Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
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