Quantitative and qualitative investments in internal control personnel and firm operational efficiency: Evidence from Korea

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...

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Bibliographic Details
Main Authors: Inkyung Yoon, Hansol Lee, Dongjoon Choi, Eunsang Jee
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-09-01
Series:Investment Management & Financial Innovations
Subjects:
data envelopment analysis
human resource investment
internal control
internal control personnel
internal information quality
operational efficiency
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18803/IMFI_2023_03_Yoon.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18803/IMFI_2023_03_Yoon.pdf

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