Internal Control and Operational Efficiency

We examine whether effective internal control over financial reporting has implications beyond that of financial reporting to firm operational efficiency. We predict and find that operational efficiency, derived from frontier analysis, is significantly lower among firms disclosing material weaknesse...

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Bibliographic Details
Main Authors: CHENG, Qiang, GOH, Beng Wee, KIM, Jae Bum
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1210
https://ink.library.smu.edu.sg/context/soa_research/article/2209/viewcontent/InternalControlOperationalEfficiency_2017.pdf
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Institution: Singapore Management University
Language: English