What type of study is this?

This is a Quantitative Study study.

September 30, 2025Open Access

The Effect of Internal Control Effectiveness, Accountability, and Transparency on Corporate Financial Reporting Quality: The Moderating Role of Human Resource Competence

View Full Paper

Ask AI

Bookmark

Internal control effectiveness and accountability positively influence the quality of corporate financial reporting.
Human resource competence moderates the relationship between internal control effectiveness, accountability, and financial reporting quality.
Transparency does not significantly affect financial reporting quality when moderated by human resource competence.
Research involved 90 participants across multiple roles, employing a quantitative descriptive method.

No takes yet. Share an insight, caveat, or question.

Quantitative analysis reveals the effects of internal controls and human resource competence on corporate financial reporting.

Shafira et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark