Cho, Moon-Kyung; Lee, Ho-Young; Park, Hyun-Young - In: Managerial Auditing Journal 30 (2015) 4/5, pp. 456-481
Purpose – The purpose of this paper is to examine the effect of the characteristics of statutory internal auditors on operating efficiency. Design/methodology/approach – This study investigates three characteristics pertaining to statutory internal auditors, namely, compensation, activity...