Accountant Attributes and Internal Control Quality - A company case
| Autor: | CHIU,MEI-CHUAN, 邱美娟 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 The objective of this study is to examine the relationship between accountant attributes and internal control quality, using unique data from the case company’s accounting department from year 2011 to 2016. The main accountant attributes of this study include financial licenses and characteristic. The proxy of internal control quality is rejection rate of documents and the number of documents rejected. The empirical results show that the more financial licenses accountants have the lower the number of documents rejected. Their relationship is significantly negative. This study also finds that accountants with a more prudent characteristic are less the number of document rejected. The finding provides suggestions to companies when hiring accountants; they should look for prudent characteristic and require more financial licenses. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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