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An empirical research on employee welfare and internal control quality
Internal control is the key to achieve high-quality development of enterprises, but internal control failure cases frequently occur at home and abroad. Therefore, it is particularly important to explore ways to improve the quality of internal control and promote high-quality development of enterpris...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2023
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10420371/ https://www.ncbi.nlm.nih.gov/pubmed/37566579 http://dx.doi.org/10.1371/journal.pone.0290009 |
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author | Lin, Dongchuan Tang, Xuesong Li, Hongyi He, Guozhu |
author_facet | Lin, Dongchuan Tang, Xuesong Li, Hongyi He, Guozhu |
author_sort | Lin, Dongchuan |
collection | PubMed |
description | Internal control is the key to achieve high-quality development of enterprises, but internal control failure cases frequently occur at home and abroad. Therefore, it is particularly important to explore ways to improve the quality of internal control and promote high-quality development of enterprises. Taking non-financial listed enterprises in China from 2015 to 2020 as research samples, this paper adopts empirical research methods to research the impact and mechanism of employee welfare on the quality of internal control of enterprises from the perspective of all-employee governance, aiming to explore ways for enterprises to improve the quality of internal control.The results showed that employee welfare can improve the quality of internal controls significantly. Furthermore, the effect is more significant in non-employee-intensive industries and high-marketization areas. Based on the analysis of internal control elements, the research found that employee welfare affects the quality of internal control mainly through two elements, risk assessment and control activities. However, the effects of employee welfare on the three other elements are insignificant. This paper enriched the relevant research on the economic consequences of employee welfare and the factors affecting the quality of internal control, and has certain enlightenment significance for the popularization of employee welfare, especially supplementary pension, and also provides a reference path for the improvement of the quality of internal control. |
format | Online Article Text |
id | pubmed-10420371 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2023 |
publisher | Public Library of Science |
record_format | MEDLINE/PubMed |
spelling | pubmed-104203712023-08-12 An empirical research on employee welfare and internal control quality Lin, Dongchuan Tang, Xuesong Li, Hongyi He, Guozhu PLoS One Research Article Internal control is the key to achieve high-quality development of enterprises, but internal control failure cases frequently occur at home and abroad. Therefore, it is particularly important to explore ways to improve the quality of internal control and promote high-quality development of enterprises. Taking non-financial listed enterprises in China from 2015 to 2020 as research samples, this paper adopts empirical research methods to research the impact and mechanism of employee welfare on the quality of internal control of enterprises from the perspective of all-employee governance, aiming to explore ways for enterprises to improve the quality of internal control.The results showed that employee welfare can improve the quality of internal controls significantly. Furthermore, the effect is more significant in non-employee-intensive industries and high-marketization areas. Based on the analysis of internal control elements, the research found that employee welfare affects the quality of internal control mainly through two elements, risk assessment and control activities. However, the effects of employee welfare on the three other elements are insignificant. This paper enriched the relevant research on the economic consequences of employee welfare and the factors affecting the quality of internal control, and has certain enlightenment significance for the popularization of employee welfare, especially supplementary pension, and also provides a reference path for the improvement of the quality of internal control. Public Library of Science 2023-08-11 /pmc/articles/PMC10420371/ /pubmed/37566579 http://dx.doi.org/10.1371/journal.pone.0290009 Text en © 2023 Lin et al https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/) , which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. |
spellingShingle | Research Article Lin, Dongchuan Tang, Xuesong Li, Hongyi He, Guozhu An empirical research on employee welfare and internal control quality |
title | An empirical research on employee welfare and internal control quality |
title_full | An empirical research on employee welfare and internal control quality |
title_fullStr | An empirical research on employee welfare and internal control quality |
title_full_unstemmed | An empirical research on employee welfare and internal control quality |
title_short | An empirical research on employee welfare and internal control quality |
title_sort | empirical research on employee welfare and internal control quality |
topic | Research Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10420371/ https://www.ncbi.nlm.nih.gov/pubmed/37566579 http://dx.doi.org/10.1371/journal.pone.0290009 |
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