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...
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Gespeichert in:

Autor*in:	Jong-Hag Choi [verfasserIn] Joonil Lee [verfasserIn] Catherine Heyjung Sonu [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2013

Schlagwörter:	Internal control personnel Internal control systems Internal control weaknesses

Übergeordnetes Werk:	In: China Journal of Accounting Research - Elsevier, 2016, 6(2013), 3, Seite 167-185
Übergeordnetes Werk:	volume:6 ; year:2013 ; number:3 ; pages:167-185

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc

DOI / URN:	10.1016/j.cjar.2013.06.003

Katalog-ID:	DOAJ049270672

Internformat


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allfields_unstemmed	10.1016/j.cjar.2013.06.003 doi (DE-627)DOAJ049270672 (DE-599)DOAJ48ea0212fa114f26bc136d9c52255b7f DE-627 ger DE-627 rakwb eng HF5601-5689 Jong-Hag Choi verfasserin aut Determinants of human resource investment in internal controls 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Internal control personnel Internal control systems Internal control weaknesses Accounting. Bookkeeping Joonil Lee verfasserin aut Catherine Heyjung Sonu verfasserin aut In China Journal of Accounting Research Elsevier, 2016 6(2013), 3, Seite 167-185 (DE-627)623296454 (DE-600)2548343-2 22141421 nnns volume:6 year:2013 number:3 pages:167-185 https://doi.org/10.1016/j.cjar.2013.06.003 kostenfrei https://doaj.org/article/48ea0212fa114f26bc136d9c52255b7f kostenfrei http://www.sciencedirect.com/science/article/pii/S1755309113000257 kostenfrei https://doaj.org/toc/1755-3091 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 6 2013 3 167-185
allfieldsGer	10.1016/j.cjar.2013.06.003 doi (DE-627)DOAJ049270672 (DE-599)DOAJ48ea0212fa114f26bc136d9c52255b7f DE-627 ger DE-627 rakwb eng HF5601-5689 Jong-Hag Choi verfasserin aut Determinants of human resource investment in internal controls 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Internal control personnel Internal control systems Internal control weaknesses Accounting. Bookkeeping Joonil Lee verfasserin aut Catherine Heyjung Sonu verfasserin aut In China Journal of Accounting Research Elsevier, 2016 6(2013), 3, Seite 167-185 (DE-627)623296454 (DE-600)2548343-2 22141421 nnns volume:6 year:2013 number:3 pages:167-185 https://doi.org/10.1016/j.cjar.2013.06.003 kostenfrei https://doaj.org/article/48ea0212fa114f26bc136d9c52255b7f kostenfrei http://www.sciencedirect.com/science/article/pii/S1755309113000257 kostenfrei https://doaj.org/toc/1755-3091 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 6 2013 3 167-185
allfieldsSound	10.1016/j.cjar.2013.06.003 doi (DE-627)DOAJ049270672 (DE-599)DOAJ48ea0212fa114f26bc136d9c52255b7f DE-627 ger DE-627 rakwb eng HF5601-5689 Jong-Hag Choi verfasserin aut Determinants of human resource investment in internal controls 2013 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 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. Internal control personnel Internal control systems Internal control weaknesses Accounting. Bookkeeping Joonil Lee verfasserin aut Catherine Heyjung Sonu verfasserin aut In China Journal of Accounting Research Elsevier, 2016 6(2013), 3, Seite 167-185 (DE-627)623296454 (DE-600)2548343-2 22141421 nnns volume:6 year:2013 number:3 pages:167-185 https://doi.org/10.1016/j.cjar.2013.06.003 kostenfrei https://doaj.org/article/48ea0212fa114f26bc136d9c52255b7f kostenfrei http://www.sciencedirect.com/science/article/pii/S1755309113000257 kostenfrei https://doaj.org/toc/1755-3091 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ SSG-OLC-PHA GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 AR 6 2013 3 167-185
language	English
source	In China Journal of Accounting Research 6(2013), 3, Seite 167-185 volume:6 year:2013 number:3 pages:167-185
sourceStr	In China Journal of Accounting Research 6(2013), 3, Seite 167-185 volume:6 year:2013 number:3 pages:167-185
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	Internal control personnel Internal control systems Internal control weaknesses Accounting. Bookkeeping
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container_title	China Journal of Accounting Research
authorswithroles_txt_mv	Jong-Hag Choi @@aut@@ Joonil Lee @@aut@@ Catherine Heyjung Sonu @@aut@@
publishDateDaySort_date	2013-01-01T00:00:00Z
hierarchy_top_id	623296454
id	DOAJ049270672
language_de	englisch
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callnumber-first	H - Social Science
author	Jong-Hag Choi
spellingShingle	Jong-Hag Choi misc HF5601-5689 misc Internal control personnel misc Internal control systems misc Internal control weaknesses misc Accounting. Bookkeeping Determinants of human resource investment in internal controls
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topic_title	HF5601-5689 Determinants of human resource investment in internal controls Internal control personnel Internal control systems Internal control weaknesses
topic	misc HF5601-5689 misc Internal control personnel misc Internal control systems misc Internal control weaknesses misc Accounting. Bookkeeping
topic_unstemmed	misc HF5601-5689 misc Internal control personnel misc Internal control systems misc Internal control weaknesses misc Accounting. Bookkeeping
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title	Determinants of human resource investment in internal controls
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title_full	Determinants of human resource investment in internal controls
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author_browse	Jong-Hag Choi Joonil Lee Catherine Heyjung Sonu
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title_sort	determinants of human resource investment in internal controls
callnumber	HF5601-5689
title_auth	Determinants of human resource investment in internal controls
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.
abstractGer	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.
abstract_unstemmed	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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title_short	Determinants of human resource investment in internal controls
url	https://doi.org/10.1016/j.cjar.2013.06.003 https://doaj.org/article/48ea0212fa114f26bc136d9c52255b7f http://www.sciencedirect.com/science/article/pii/S1755309113000257 https://doaj.org/toc/1755-3091
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up_date	2024-07-03T22:25:52.970Z
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Determinants of human resource investment in internal controls

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