کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1004397 1481877 2013 19 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Determinants of human resource investment in internal controls
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Determinants of human resource investment in internal controls
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: China Journal of Accounting Research - Volume 6, Issue 3, September 2013, Pages 167–185
نویسندگان
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