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Research on the Impact of Enterprise Digital Transformation on Internal Control
16 references·0 citing·53 second hopsampled
Research on the Impact of Enterprise Digital Transformation on Internal Control (2023)Research on the Impact of Enterprise Digi…Does digital transformation enhance a firm's performance? Evidence from China (2021)Does digital transformation e…Understanding digital transformation: A review and a research agenda (2019)Understanding digital transfo…Internal control in accounting research: A review (2018)Internal control in accountin…Digital Transformation (2018)Digital TransformationReflections on societal and business model transformation arising from digitization and big data analytics: A research agenda (2015)Reflections on societal and b…How Big Data Will Change Accounting (2015)How Big Data Will Change Acco…Resource fit in digital transformation (2011)Resource fit in digital trans…The impacts of product market competition on the quantity and quality of voluntary disclosures (2010)The impacts of product market…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Competition, Risk, and Managerial Incentives (2003)Competition, Risk, and Manage…Labor- and Capital- Augmenting Technical Change (2000)Labor- and Capital- Augmentin…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…The Market Mechanism as an Incentive Scheme (1983)The Market Mechanism as an In…Rank-Order Tournaments as Optimum Labor Contracts (1979)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Moral Hazard in Teams (1982)Hierarchies and Bureaucracies: On the Role of Collusion in Organizations (1986)Economic Perspectives on Privatization (1991)Firm Innovation in Emerging Markets: The Role of Finance, Governance, and Competition (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors (2008)Internal control and management guidance (2009)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The General Theory of Employment, Interest and Money. (1936)The Nature of the Firm (1937)Capitalism, Socialism and Democracy (1997)Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal (2018)Algorithms at Work: The New Contested Terrain of Control (2019)Human Trust in Artificial Intelligence: Review of Empirical Research (2020)Increasing Returns and Long-Run Growth (1986)On the mechanics of economic development (1988)Endogenous Technological Change (1990)Accounting for Cross-Country Income Differences (2004)Is the U.S. Aggregate Production Function Cobb-Douglas? New Estimates of the Elasticity of Substitution (2004)Financialization and U.S. Income Inequality, 1970–2008 (2013)Shaping Agility through Digital Options: Reconceptualizing the Role of Information Technology in Contemporary Firms1 (2003)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Digital Business Strategy: Toward a Next Generation of Insights (2013)A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change (2020)Digital transformation and customer value creation in Made in Italy SMEs: A dynamic capabilities perspective (2020)Digital transformation in business and management research: An overview of the current status quo (2021)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Allocative efficiency vs. X-Efficiency (1966)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Competitive Advantage of Nations (1991)Market Structure and Productivity: A Concrete Example (2004)Market Structure and Productivity: A Concrete Example (2004)INNOVATION AND COMPETITIVE PRESSURE* (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Digital transformation: A multidisciplinary reflection and research agenda (2019)Does digital transformation improve the firm’s performance? From the perspective of digitalization paradox and managerial myopia (2023)Does enterprise digital transformation contribute to the carbon emission reduction? Micro-level evidence from China (2023)Exploring the effect of digital transformation on Firms’ innovation performance (2023)
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References

  • 2019Understanding digital transformation: A review and a research agenda7,294 cited
  • 1983The Market Mechanism as an Incentive Scheme1,504 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2015Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda1,291 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2000Labor- and Capital- Augmenting Technical Change748 cited
  • 2003Competition, Risk, and Managerial Incentives738 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2021Does digital transformation enhance a firm's performance? Evidence from China696 cited
  • 2015How Big Data Will Change Accounting625 cited
  • 2010The impacts of product market competition on the quantity and quality of voluntary disclosures508 cited
  • 2011Resource fit in digital transformation491 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 2018

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Digital Transformation
436 cited
  • 2018Internal control in accounting research: A review237 cited
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