Does Digital Transformation Contribute to Improving Corporate Accounting Integrity?A Study on the Mediating Effect of ESG Performance
As a cornerstone of the socialist market economy,accounting integrity holds significant implications for the high-quality development of the digital economy.With samples drawn from Chinese A-share listed companies spanning from 2009 to 2022,this study conducts an empirical exploration of the impact and mechanisms of digital transformation on accounting integrity.The findings show that digital transformation significantly enhances the accounting integrity of listed companies in China.Robustness and endogeneity tests are conducted using methods such as replacing key variables and propensity score matching,and the results confirm this conclusion.Mechanism analysis further reveals that digital transformation promotes ac-counting integrity by influencing corporate ESG performance.Subsequent analysis highlights that the positive impact of digital transformation on accounting integrity is more pronounced among non-state-owned enterprises,non-heavy-polluting enterprises,large enterprises,and those located in eastern regions.Digital transformation can enhance accounting integrity by fostering im-provements in ESG performance.Hence,when formulating policies to support enterprise digital transformation,governments should consider regional disparities,encouraging enterprises to implement targeted digital transformation strategies,thus com-prehensively enhancing the accounting integrity of enterprises.Enterprises should attach importance to information transparency and internal control mechanisms construction during their digital transformation,and actively respond to the specific challenges in different regions and industries.This not only strengthens stakeholders'trust in the enterprise,contributing to the improve-ment of its ESG performance,but also elevates management quality and sustainable development capabilities,thereby sustain-ing a competitive edge in challenging market environments.
Digital TransformationAccounting IntegrityESG PerformanceMediating Effect
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