Liu, Chunli; Lin, Bin; Shu, Wei - In: China journal of accounting research : CJAR 10 (2017) 1, pp. 51-70
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...
