volume 35, issue 7, P979-1006 2020
DOI: 10.1108/maj-04-2019-2253
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Hyejeong Shin, Sorah Park

Abstract: Purpose This study aims to examine the relationship between the internal control manager attributes and the firms’ operational efficiency. The internal control manager designs and maintains the firms’ policies and procedures to certify the effectiveness of its internal control system. Design/methodology/approach The study is an empirical research based on a sample of public companies listed on the Korean Stock Exchange from year 2011 to 2015. The authors derive measures of operational efficiency using the d…

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