Work

Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels

Year: 2026

Type: article

Source: Asian Review of Accounting

DOI: 10.1108/ara-07-2025-0252

Authors: Yan Ma, Haiyang Zhang

Institutions: Nanjing University of Science and Technology, Hubei University of Technology

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

Funder: Ministry of Education of the People's Republic of China

OpenAlex ID: W7155030506

FWCI: 19.52

Cites: 59

Cited by: 1

Related to: