Artikel
Employee quality, monitoring environment and internal control
We investigate the effect of internal control employees (ICEs) on internal control quality. Using special survey data from Chinese listed firms, we find that ICE quality has a significant positive influence on internal control quality. We examine the effect of monitoring on this result and find that the effect is more pronounced for firms with strict monitoring environments, especially when the firms implement the Chinese internal control regulation system (CSOX), have higher institutional ownership or attach greater importance to internal control. Our findings suggest that ICEs play an important role in the design and implementation of internal control systems. Our study should be of interest to both top managers who wish to improve corporate internal control quality and regulators who wish to understand the mechanisms of internal control monitoring.
- Language
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Englisch
- Bibliographic citation
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Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 10 ; Year: 2017 ; Issue: 1 ; Pages: 51-70 ; Amsterdam: Elsevier
- Classification
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Management
- Subject
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Employee
Internal control
Monitoring
Human capital
- Event
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Geistige Schöpfung
- (who)
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Liu, Chunli
Lin, Bin
Shu, Wei
- Event
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Veröffentlichung
- (who)
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Elsevier
- (where)
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Amsterdam
- (when)
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2017
- DOI
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doi:10.1016/j.cjar.2016.12.002
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Liu, Chunli
- Lin, Bin
- Shu, Wei
- Elsevier
Time of origin
- 2017
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