Articlegold2013

Determinants of human resource investment in internal controls

Jong‐Hag Choi · Joonil Lee · Catherine Heyjung Sonu

24 citations0/0 files storedChina Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

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.

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1999Corporate Ownership Around the World 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2007Determinants of weaknesses in internal control over financial reporting 2007Accruals Quality and Internal Control over Financial Reporting 2005Audit Committee Quality and Internal Control: An Empirical Analysis 2000ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS.2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

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