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ARTÍCULO
TITULO

Internal Control Managers? Accounting Experiences on Audit Quality?Focus on ESG

Suyon Kim    

Resumen

The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit quality, the study examines how ESG investment impacts the relationship between IC managers? accounting-related experiences and audit quality. The result confirms that the negative effect of low ESG investment on a firm?s sustainability is reduced when IC managers are with strong accounting competency. In other words, in a circumstance in which a company?s audit risk is high due to insufficient ESG investments, IC managers?s high degree of accounting proficiency cope with audit risk to increase audit quality. Additionally, by analyzing a dataset recently obtained from Korea that assesses the level of accounting expertise possessed by IC managers, it has become evident that this experience plays a key role in the process of improving audit quality. These findings imply that policymakers? and standard setters? efforts to promote high-quality audits should be coordinated with IC managers? accounting experiences.

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