Determinants of human resource investment in internal controls

• 作者: Catherine Heyjung Sonu Jong-Hag Choi Joonil Lee
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: INTERNAL CONTROL PERSONNEL INTERNAL CONTROL SYSTEM
• 年，卷（期）: 2013,（3）
• 页码范围: 167-185
• 页数: 19页
• 分类号: F275

摘要

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 controlrelated 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.