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

被引：10

作者：

Chen, Na ^{[1
]}

Yang, Shuili ^{[1
]}

Li, Lei ^{[1
]}

机构：

[1] Xian Univ Technol, Sch Econ & Management, Xian, Peoples R China

来源：

JOURNAL OF GLOBAL INFORMATION MANAGEMENT | 2023年 / 31卷 / 06期

关键词：

Digitization; Institutional Investors; Internal Control; Managers ABility; Manufacturing Enterprises; INCENTIVES; WEAKNESSES; ECONOMY;

D O I：

10.4018/JGIM.321187

中图分类号：

G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];

学科分类号：

1205 ; 120501 ;

摘要：

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.

引用

页数：21

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