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Keywords: inverted U-shaped association
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Journal Articles
Journal of International Accounting Research (2021) 20 (2): 25–50.
Published: 01 June 2021
...Hanwen Chen; Ting Li; Chuancai Zhang ABSTRACT In this study, we explore the inverted U-shaped association between internal control quality and firm operational efficiency. Although effective internal controls can facilitate and improve operational efficiency, excessive internal controls can...