Does human resource investment in internal controls and information technology improve audit efficiency?
Year of publication: |
2022
|
---|---|
Authors: | Shin, Hyejeong ; Park, Sorah |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 4, p. 515-533
|
Subject: | audit efficiency | fieldwork | human resource investment | information technology | internal control personnel | Informationstechnik | Information technology | Internes Kontrollsystem | Internal control | Personalmanagement | Human Resource Management | Humanressourcen | Human resources | Wirtschaftsprüfung | Financial audit | Investition | Investment | Interne Revision | Internal audit |
-
Information technology controls quality and audit fees : evidence from Italy
Mazza, Tatiana, (2018)
-
Hwang, Kook Jae, (2021)
-
Information technology capability, internal control effectiveness, and audit fees and delays
Chen, Yunhao, (2014)
- More ...
-
The internal control manager and operational efficiency : evidence from Korea
Shin, Hyejeong, (2020)
-
Shin, Hyejeong, (2022)
-
Kim, Su-In, (2017)
- More ...