The association between human resource investment in IT controls over financial reporting and investment efficiency
Year of publication: |
2021
|
---|---|
Authors: | Choi, Dongjoon ; Lee, Hansol ; Lee, Ho Young ; Park, Hyun-Young |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 43.2021, p. 1-21
|
Subject: | Financial reporting quality | Human resource | Internal control | Investment efficiency | IT control | Sarbanes-Oxley Act | Internes Kontrollsystem | Investition | Investment | Corporate Governance | Corporate governance |
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