내부회계관리·운영조직과 감사품질 관련성

• 발행기관: 한국산업경영학회
• 저자명: 지상현
• 간행물 정보: 『한국산업경영학회 발표논문집』2017년도 춘계학술대회 발표논문집, 50~55쪽, 전체 6쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2017.04.21

영문 초록

This study examines whether human resource investment in internal control over financial reporting influences the audit quality. The major findings of this study are as follows. The human resource in internal control and audit quality has a significant positive relevance. It could be expected that human resource in internal control can be helpful to improve audit quality. On the one hand, these results were supported by additional analysis that excluded sample didn t hold CPA human resource in internal control .

목차

Ⅰ. 서 론

Ⅱ. 선행 연구

Ⅲ. 연구모형과 가설

Ⅳ. 실증분석 결과

Ⅴ. 결 론

키워드

Human Resource in internal control Audit Quality CPA.