Employee quality, monitoring environment and internal control

Article English OPEN
Liu, Chunli; Lin, Bin; Shu, Wei;
  • Publisher: Elsevier
  • Journal: China Journal of Accounting Research,volume 10,issue 1,pages51-70 (issn: 1755-3091)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.1016/j.cjar.2016.12.002
  • Subject: Human capital | Accounting. Bookkeeping | Internal control | Employee | Monitoring | HF5601-5689
    • ddc: ddc:650
    mesheuropmc: education | health care economics and organizations | health care facilities, manpower, and services

We investigate the effect of internal control employees (ICEs) on internal control quality. Using special survey data from Chinese listed firms, we find that ICE quality has a significant positive influence on internal control quality. We examine the effect of monitorin... View more
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