Internal control and operational efficiency
In this study, we examine whether and how internal control over financial reporting affects firmoperational efficiency. We find that operational efficiency, derived from the frontier analysis, issignificantly lower among firms with material weaknesses in internal control relative to firmswithout suc...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2014
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1619 https://ink.library.smu.edu.sg/context/soa_research/article/2646/viewcontent/Internal_control_and_operational_efficiency.pdf |
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| Institution: | Singapore Management University |
| Language: | English |