How does human resource investment in internal control affect audit reporting lag?
Year of publication: |
March-June 2017
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Authors: | Shin, Il-Hang ; Lee, Ho Young ; Lee, Hyun-Ah ; Son, Myungsoo |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 24.2017, 1/2, p. 195-215
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Subject: | Internal control | human resources | audit reporting lags | timeliness of financial reporting | Internes Kontrollsystem | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit | Humanressourcen | Human resources | Personalmanagement | Human Resource Management | Rechnungswesen | Accounting | Jahresabschlussprüfung | Financial statement audit | Jahresabschluss | Financial statement |
Description of contents: | Description [doi.org] |
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