Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG

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