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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 10 ; Year: 2017 ; Issue: 1 ; Pages: 51-70 ; Amsterdam: Elsevier
- Klassifikation
-
Management
- Thema
-
Employee
Internal control
Monitoring
Human capital
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Liu, Chunli
Lin, Bin
Shu, Wei
- Ereignis
-
Veröffentlichung
- (wer)
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Elsevier
- (wo)
-
Amsterdam
- (wann)
-
2017
- DOI
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doi:10.1016/j.cjar.2016.12.002
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Liu, Chunli
- Lin, Bin
- Shu, Wei
- Elsevier
Entstanden
- 2017
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