Employee quality, monitoring environment and internal control

Liu, Chunli; Lin, Bin; Wei, Shiming

doi:10.1016/j.cjar.2016.12.002

Cited by 35 publications

(32 citation statements)

References 26 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Além disso, nas organizações com maior publicidade das práticas de controle interno existe maior credibilidade. Assim, estudos como este ajudam os gestores que desejam melhorar a qualidade do controle interno, além de reguladores que buscam compreender esse processo de melhoria e os instrumentos de monitoramento (Liu, Lin, & Shu, 2017).…”

Section: Discussão Teórica E Hipóteseunclassified

“…A literatura documenta que as estruturas de controle interno podem ser influenciadas pelo tamanho das entidades, característica representada pelos recursos econômico-financeiros e humanos disponíveis (Barbieri & Hortale, 2002;Choi et al, 2013;Henrique, Chagas, Guimarães, & Leal, 2016;Liu et al, 2017;Monteiro, 2015;Queiroz, Nobre, Silva, & Araújo, 2013;Silva, Celestino, Melo, & Mól, 2017;Woods, 2009). Barbieri e Hortale ( 2002) explicam que o controle tem a função de supervisionar as organizações e suas práticas, com a prerrogativa da busca por falhas e erros para que sejam realizadas correções.…”

Section: Discussão Teórica E Hipóteseunclassified

“…O tamanho organizacional é uma variável contingencial que afeta a estrutura da organização no todo, inclusive a estrutura de controle (Taffarel, Almeida, Pereira, & Clemente, 2018). Considera-se que quanto maior a estrutura financeira e (ou) orçamentária e de capital humano qualificado, maior a efetividade e eficiência do controle interno (Bryan, 2017;Chalmers, Hay, & Khlif, 2018;Doyle, Ge, & McVay, 2007;Liu et al, 2017;Lu & Cao, 2018;Peterson, 2018).…”

Section: Discussão Teórica E Hipóteseunclassified

See 2 more Smart Citations

Avaliação do Controle Interno e Tamanho dos Órgãos sob Jurisdição do Tribunal de Contas do Ceará (TCE/CE)

Ferreira

Santos²,

Vasconcelos

2021

Adm. Púb. e Gest. Social

View full text Add to dashboard Cite

O trabalho analisa a relação entre a avaliação do controle interno e o tamanho dos órgãos jurisdicionados do Tribunal de Contas do Ceará (TCE/CE). O estudo analisa 57 entidades e utiliza dados de 2016. A avaliação do controle interno foi feita por meio dos formulários que constam na Instrução Normativa TCE/CE nº 03/2015, baseada no framework do COSO. A variável contingencial tamanho dos órgãos foi mensurada através do orçamento e despesa empenhada e do número de funcionários totais e ativos. A Análise Fatorial extraiu 6 componentes do controle interno, diferente do que estabelece a norma. Esses fatores explicam aproximadamente 70% da variância do controle interno dos órgãos, sendo o fator “Atuação e responsabilidades da alta gestão” o mais relevante. Há relação, em diferentes níveis da interação, entre controle interno e tamanho organizacional, não convergindo integralmente aos pressupostos da teoria contingencial, instigando a realização novos estudos na administração pública.

show abstract

Section: Discussão Teórica E Hipóteseunclassified

See 1 more Smart Citation

Avaliação do Controle Interno e Tamanho dos Órgãos sob Jurisdição do Tribunal de Contas do Ceará (TCE/CE)

Ferreira

Santos²,

Vasconcelos

2021

Adm. Púb. e Gest. Social

View full text Add to dashboard Cite

show abstract

“…Previous studies also used the level of formal education of employees (Gunlock, & Lee, 2005;Liu, Lin, & Shu, 2017;Salehi, Ziba, & Daemi Gah, 2018), work experience of employees (Brockman, Campbell, Lee, & Salas, 2019;Chen, Dai, Kong, & Tan, 2017), managerial skills and employee competencies (Demerjian, Lev, Lewis, & McVay, 2012;Hidayah & Zarkasyi, 2017), and permanent employee contracts (Roca-Puig et al, 2012) as a signal that the firm is committed to recruiting the best HR. The firm's commitment aims to get the maximum return on HR investment decisions made by the firm.…”

Section: Human Resource Investmentmentioning

confidence: 99%

Impact of Human Resource Investment on Firm Value

Linggardjaja

Isnalita

2020

JAB

View full text Add to dashboard Cite

This study attempts to investigate the effect of Human Resource (HR) investment that has been done by a firm. Human resource investment became the main focus of this research because HR is one of the key factors of a firm's success. However, a great HR investment costs a lot of money that not every firm is willing to take risks. The objective of this study is to find out whether HR investment, in the form of training and education, create value for the firm. Tobin's Q is used as a firm value proxy. This study uses multiple linear regression method for hypothesis testing and use probability sampling method with simple random sampling technique on non-finance companies listed in Indonesian Stock Exchange between [2013][2014][2015][2016][2017]. Final sample of this study is 540 firm-years. The result of this study does not support the initial proposition: HR investment does not have significant impact in creating values for companies.

show abstract

“…In many ways such policy include limiting the number of executive directors or maintaining a higher ratio of non-executive directors in order to ensure proper balance of power (Wilford, 2016). On the other hand, the role of the CEO and the board chairman must be clearly separated, but in case where the CEO acts as the board chairman, clear distinctions must be stated and powers limited to both duties and be strictly supervised by the board members as well as the non-executive directors (Liu, Lin, & Shu, 2017). Additionally, diversity is an emerging issue that is meant to address board independence.…”

Section: Independence Of Board Of Directorsmentioning

confidence: 99%

Determinants of Board Contribution to Internal Controls and Good Governance: Evidence of Rural Banks in Ghana

Jian-guo¹,

Jaladi²,

Yao³

et al. 2019

JPAG

View full text Add to dashboard Cite

This article attempts to explain the factors that affect the board’s behavior when it comes to enhancing internal controls in financial institutions, particularly rural banks. The variables examined in this study are not different from the traditional determinants of board effectiveness or internal controls, but except that between all the five variables measured four are technically board characteristics while one relates directly to internal controls. A total of 459 valid structured questionnaire were analyzed based on the feedback gathered from various banks where employees, management and board members shared their views on the factors that would influence the board’s posture to enhance good governance and internal controls. The outcome of the study provided a convincing evidence that, internal audit, external consultancy and the audit committee are dominant determinants of internal control and good governance. Subsequent, examinations using the R square also confirms accuracy of predictions recorded in the principal component analysis. Further studies may analysis the size of the board relative to the increasing functions of ensuring compliance, independence and strategic decisions. This analysis is based on an African institutional context, but could be a universal tool.

show abstract

Employee quality, monitoring environment and internal control

Cited by 35 publications

References 26 publications

Avaliação do Controle Interno e Tamanho dos Órgãos sob Jurisdição do Tribunal de Contas do Ceará (TCE/CE)

Avaliação do Controle Interno e Tamanho dos Órgãos sob Jurisdição do Tribunal de Contas do Ceará (TCE/CE)

Impact of Human Resource Investment on Firm Value

Determinants of Board Contribution to Internal Controls and Good Governance: Evidence of Rural Banks in Ghana

Contact Info

Product

Resources

About