Research on the Impact of Digital Development on the Quality of Internal Control in Enterprises
Year: 2024
Type: article
Abstract: In order to adapt to the current trend of digital economy development and explore ways to improve the effectiveness of internal control quality, this study investigates the impact of digital development on internal control quality. Taking A-share listed companies in Shanghai and Shenzhen from 2012 to 2021 as the research object, this study found through empirical analysis that digital development can improve the quality of internal control of enterprises, and this conclusion still holds true after a series of robustness tests. Furthermore, from the perspective of enterprise characteristics, further research has found that in larger and capital intensive enterprises, the impact of digital development on internal control quality is more significant. The above conclusions have certain reference value for scientifically promoting the digital transformation and development of China's physical industries and effectively promoting the improvement of internal control levels in enterprises.
DOI: 10.54691/0y09er79
Authors: Bin He, Xiao Tian
Institution: Foshan University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405853484