IGI Global
Journal of Global Information Management
,  volume 31 ,  issue 6 ,  pages 1-21

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

Publication type: Journal Article
Publication date: 2023-04-13
IGI Global
scimago Q2
wos Q1
SJR: 0.799
CiteScore: 8.0
Impact factor: 3.9
ISSN: 10627375, 15337995
Computer Science Applications
Strategy and Management
Business and International Management
Information Systems and Management
Management Science and Operations Research
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.

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GOST |
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GOST Copy
Chen N., Yang S., Li L. Research on the Influence of Digital Transformation on Enterprise Internal Control Quality // Journal of Global Information Management. 2023. Vol. 31. No. 6. pp. 1-21.
GOST all authors (up to 50) Copy
Chen N., Yang S., Li L. Research on the Influence of Digital Transformation on Enterprise Internal Control Quality // Journal of Global Information Management. 2023. Vol. 31. No. 6. pp. 1-21.
RIS |
Cite this
RIS Copy
TY - JOUR
DO - 10.4018/jgim.321187
UR - https://doi.org/10.4018/jgim.321187
TI - Research on the Influence of Digital Transformation on Enterprise Internal Control Quality
T2 - Journal of Global Information Management
AU - Chen, Na
AU - Yang, Shuili
AU - Li, Lei
PY - 2023
DA - 2023/04/13
PB - IGI Global
SP - 1-21
IS - 6
VL - 31
SN - 1062-7375
SN - 1533-7995
ER -
BibTex |
Cite this
BibTex (up to 50 authors) Copy
@article{2023_Chen,
author = {Na Chen and Shuili Yang and Lei Li},
title = {Research on the Influence of Digital Transformation on Enterprise Internal Control Quality},
journal = {Journal of Global Information Management},
year = {2023},
volume = {31},
publisher = {IGI Global},
month = {apr},
url = {https://doi.org/10.4018/jgim.321187},
number = {6},
pages = {1--21},
doi = {10.4018/jgim.321187}
}
MLA
Cite this
MLA Copy
Chen, Na, et al. “Research on the Influence of Digital Transformation on Enterprise Internal Control Quality.” Journal of Global Information Management, vol. 31, no. 6, Apr. 2023, pp. 1-21. https://doi.org/10.4018/jgim.321187.