Quantitative and qualitative investments in internal control personnel and firm operational efficiency: Evidence from Korea
Although internal control systems in firms aim to provide reasonable assurance regarding objectives related to operations, reporting, and compliance, research focusing on operational efficiency is limited. This study investigates the impact of both quantitative and qualitative investments in interna...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2023-09-01
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Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18803/IMFI_2023_03_Yoon.pdf |