The association between human resource investment in IT controls over financial reporting and investment efficiency
Dongjoon Choi, Hansol Lee, Ho-Young Lee, Hyun-Young Park
| Year of publication: |
2021
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|---|---|
| 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
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| Subject: | Financial reporting quality | Human resource | Internal control | Investment efficiency | IT control | Sarbanes-Oxley Act | Internes Kontrollsystem | Rechnungswesen | Accounting | Investition | Investment | Personalmanagement | Human Resource Management | Humanressourcen | Human resources | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.accinf.2021.100534 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013271983