Determinants of human resource investment in internal controls

Determinants of human resource investment in internal controls

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...

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Bibliographic Details
Main Authors: Jong-Hag Choi, Joonil Lee, Catherine Heyjung Sonu
Format: Article
Language:English
Published: Elsevier 2013-09-01
Series:China Journal of Accounting Research
Subjects:
Internal control personnel
Internal control systems
Internal control weaknesses
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309113000257

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