IDEAS home Printed from https://ideas.repec.org/a/ids/ijtrgm/v14y2021i2p97-106.html
   My bibliography  Save this article

The association between human resource investments in the internal accounting control system and non-audit fees: evidence from South Korea

Author

Listed:
  • Kook Jae Hwang
  • Pyung Kyung Kang
  • Dong Jin Jung

Abstract

This study empirically examines the relationship between human resource investments in the internal accounting control system (IACS) and firms' non-audit fees. By using hand-collected data on the IACS for firms listed on the Korea Composite Stock Price Index (KOSPI) and Korea Securities Dealers Automated Quotations (KOSDAQ) markets, we find that human resource investments in the IACS are positively associated with firms' nonaudit service fees. Specifically, the findings show that the number of employees working in the IACS positively relates to firms' non-audit fees from the KOSPI and KOSDAQ sample. Our results indicate that this positive association is more prominent for large-sized than small-sized firms and KOSPI than KOSDAQ firms.

Suggested Citation

  • Kook Jae Hwang & Pyung Kyung Kang & Dong Jin Jung, 2021. "The association between human resource investments in the internal accounting control system and non-audit fees: evidence from South Korea," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, vol. 14(2), pages 97-106.
    • Handle: RePEc:ids:ijtrgm:v:14:y:2021:i:2:p:97-106
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=114063
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijtrgm:v:14:y:2021:i:2:p:97-106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=130 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.