TY - JOUR
AB - ISSN 1816-6075 (Print), 1818-0523 (Online) Journal of System and Management Sciences Vol. 11 (2021) No. 1, pp. 38-53 DOI:10.33168/JSMS.2021.0103 On-the-job Consumption, Internal Control Quality, and Corporate Performance 1 2* Yiwei Wang and Shanyue Jin Department of Global Business, Gachon University, Korea Corresponding Author, Department of Global Business, Gachon University, Korea 1 2* pdswyzhe@gmail.com, jsyrena0923@gachon.ac.kr Abstract. The phenomenon of on-the-job consumption by management generally occurs during company operations, and has become a hidden means of corruption by management. This study collected data on non-financial companies listed on the Main Boards of the Shanghai and Shenzhen stock exchanges from 2009 to 2018. By analyzing the relationship between internal controls, on-the-job consumption, and corporate performance, this study examines whether internal controls can mitigate the impact of such consumption on company performance. Through quantitative analysis, the study finds that in-service consumption has a negative relationship with company performance, and that internal controls play a large moderating role between on-the-job consumption and corporate performance. The study also provides theoretical and empirical evidence to advocate for internal control regulations and related policies that better prevent and supervise the on-the- job consumption behavior of listed company executives.. Keywords: On-the-job consumption, internal control, corporate performance, executive rent-seeking, 
TI - On-the-job Consumption, Internal Control Quality, and Corporate Performance
JF - Journal of System and Management Sciences
DO - 10.33168/jsms.2021.0103
DA - 2021-03-20
UR - https://www.deepdyve.com/lp/unpaywall/on-the-job-consumption-internal-control-quality-and-corporate-68gX7zOYTR
DP - DeepDyve
ER -