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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2013-09-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113000257 |
| _version_ | 1818362341161435136 |
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| author | Jong-Hag Choi Joonil Lee Catherine Heyjung Sonu |
| author_facet | Jong-Hag Choi Joonil Lee Catherine Heyjung Sonu |
| author_sort | Jong-Hag Choi |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T21:31:02Z |
| format | Article |
| id | doaj.art-48ea0212fa114f26bc136d9c52255b7f |
| institution | Directory Open Access Journal |
| issn | 1755-3091 |
| language | English |
| last_indexed | 2024-12-13T21:31:02Z |
| publishDate | 2013-09-01 |
| publisher | Elsevier |
| record_format | Article |
| series | China Journal of Accounting Research |
| spelling | doaj.art-48ea0212fa114f26bc136d9c52255b7f2022-12-21T23:30:48ZengElsevierChina Journal of Accounting Research1755-30912013-09-016316718510.1016/j.cjar.2013.06.003Determinants of human resource investment in internal controlsJong-Hag ChoiJoonil LeeCatherine Heyjung SonuUsing 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.http://www.sciencedirect.com/science/article/pii/S1755309113000257Internal control personnelInternal control systemsInternal control weaknesses |
| spellingShingle | Jong-Hag Choi Joonil Lee Catherine Heyjung Sonu Determinants of human resource investment in internal controls China Journal of Accounting Research Internal control personnel Internal control systems Internal control weaknesses |
| title | Determinants of human resource investment in internal controls |
| title_full | Determinants of human resource investment in internal controls |
| title_fullStr | Determinants of human resource investment in internal controls |
| title_full_unstemmed | Determinants of human resource investment in internal controls |
| title_short | Determinants of human resource investment in internal controls |
| title_sort | determinants of human resource investment in internal controls |
| topic | Internal control personnel Internal control systems Internal control weaknesses |
| url | http://www.sciencedirect.com/science/article/pii/S1755309113000257 |
| work_keys_str_mv | AT jonghagchoi determinantsofhumanresourceinvestmentininternalcontrols AT joonillee determinantsofhumanresourceinvestmentininternalcontrols AT catherineheyjungsonu determinantsofhumanresourceinvestmentininternalcontrols |