Research on the Influence of Digital Transformation on Enterprise Internal Control Quality

Na Chen · Shuili Yang · Lei Li

26 citations0/0 files storedJournal of Global Information Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Finance and Governance Auditing, Earnings Management, Governance Digital Economy and Transformation

Abstract

Digital transformation has become a new engine driving the development of enterprises. Based on the data of Chinese A-share listed manufacturing enterprises from 2008 to 2020, this paper measured the intensity of enterprise digital transformation with the help of machine learning method, and empirically investigated the impact mechanism of digital transformation on the quality of enterprise's internal control. It is found that digital transformation can significantly improve the quality of internal control. Mechanism analysis shows that digital transformation has a positive impact on the quality of internal control mainly by reducing agency costs and increasing the shareholding ratio of institutional investors. The results of heterogeneity analysis indicate that the promotion effect of digital transformation on the quality of internal control is more significant in enterprises with small scale and strong manager's ability. Digitization improves the total factor productivity of enterprises by promoting the quality of internal control.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 26 citations exist upstream.

References

2018Towards a Theory of Ecosystems 2020A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change 2011Quantifying Managerial Ability: A New Measure and Validity Tests 2007Determinants of weaknesses in internal control over financial reporting 2005Audit Committee Quality and Internal Control: An Empirical Analysis 2016Information technology-enabled dynamic capabilities and their indirect effect on competitive performance: Findings from PLS-SEM and fsQCA 2020Antecedents, consequences, and challenges of small and medium-sized enterprise digitalization 2019Digitization capability and the digitalization of business models in business-to-business firms: Past, present, and future

Cited by

2025How to realize digital knowledge innovation through digital technology? A perspective based on knowledge digitization and inter-organizational knowledge sharing 2025Embracing Artificial Intelligence: How Does Intelligent Transformation Affect the Technological Innovation of New Energy Enterprises?

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.