학술대회자료
커버이미지 없음
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 .
Ⅰ. 서 론
Ⅱ. 선행 연구
Ⅲ. 연구모형과 가설
Ⅳ. 실증분석 결과
Ⅴ. 결 론
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