首页|数字化转型对企业内部控制质量的影响:异质性与调节效应检验

数字化转型对企业内部控制质量的影响:异质性与调节效应检验

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从理论层面剖析了数字化转型对企业内部控制质量的影响及其异质性与调节机理,并以沪深A股上市公司 2007 年至 2020 年间的面板数据为样本进行了实证检验.研究发现,数字化转型能够通过优化内部环境、提高风险管控水平、强化内部控制活动执行力度和提高信息沟通效率对企业内部控制质量起到正向促进作用.进一步研究表明,数字化转型对制造业企业内部控制质量的提升效应大于非制造业企业,且对技术密集型和资本密集型制造业企业内部控制质量的影响显著但对劳动密集型制造业企业的影响不显著.同时,企业规模和股权集中度在数字化转型对企业内部控制质量的影响中均起到正向调节作用.
Impact of Digital Transformation on the Quality of Corporate Internal Control:Heterogeneity and Moderating Effects
The impact of digital transformation on the quality of corporate internal control and its heterogeneity and regulation mechanism were analyzed at the theoretical level,and empirical tests were conducted with a panel data sample of A-share listed companies in Shanghai and Shenzhen from 2007 to 2020.It is found that digital transformation can positively contribute to the quality of internal control by optimizing the internal environment,improving risk control,strengthening the execution of internal control activities and improving the efficiency of information communication.Further research shows that digital transformation has a greater effect on the quality of internal control in manufacturing firms than in non-manufacturing firms,and has a significant effect on the quality of internal control in technology-intensive and capital-intensive manufacturing firms but not in labor-intensive manufacturing firms.Meanwhile,both firm size and equity concentration play a positive moderating role in the effect of digital transformation on the quality of internal control of firms.

digital transformationinternal control qualityendogeneityheterogeneitymoderating effect

李民、戴永务

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福建商学院 国际经贸学院, 福建 福州 350001

福建农林大学 经济与管理学院, 福建 福州 350002

数字化转型 内部控制质量 内生性 异质性 调节效应

国家自然科学基金福建省科技厅创新战略研究项目

719730272022R0068

2024

河北工业大学学报(社会科学版)
河北工业大学

河北工业大学学报(社会科学版)

CHSSCD
影响因子:0.603
ISSN:1674-7356
年,卷(期):2024.16(1)
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