volume 34, issue 5, P627-652 2019
DOI: 10.1108/maj-10-2017-1689
View full text
|
|
Share
Hyun-Young Park, Ho-Young Lee, Jin Wook Kim

Abstract: Purpose Based on 3,775 firm-year observations from 2009 to 2013 using publicly available disclosure data for Korean listed firms, this study examines whether and how firm-level governance characteristics are associated with investment in internal auditing proxied by compensation and the number of statutory internal auditors. Design/methodology/approach The authors investigate the association between governance characteristics and investment in internal auditing proxied by compensation and the number of stat…

expand abstract