The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...

In this study, we seek to provide insights into the conflicting findings from prior research regarding whether the effects of a cybersecurity breach spillover to non-breached bystander firms in the same industry - a phenomenon known as contagion effects. We suggest that when considering the...

This study investigates how a company's internal control team affects their investment decision making, considering the level of industry competition within the South Korean capital market. A model obtained from the literature was employed to test the hypothesis. When industry competition is...

The Sarbanes-Oxley Act of 2002 (SOX) entrusted the general counsel (GC) of public companies with overseeing a new system of internal controls and reporting misconduct at their firms. I use a hand-collected dataset tracking the backgrounds of inhouse lawyers to argue that SOX increased the value...

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...