Does Artificial Intelligence Application Improve the Quality of Enterprise Internal Control—Research on the Mediating Effect from the Perspective of Salary
This paper uses the data of listed companies in Shanghai and Shenzhen A-share manufacturing industries from 2011 to 2019 to explore the impact of artificial intelligence application on the quality of internal control of manufacturing enterprises,and analy-zes its internal mechanism from the perspective of salary.The research results show that artificial intelligence application can effectively improve the quality of enterprise internal control.The heterogeneity test shows that artificial intelligence application is more likely to im-prove the internal control quality of enterprises in areas with high financial development depth,enterprises with high technology invest-ment levels,and enterprises with high transparency.In the process of artificial intelligence affecting the quality of internal control of en-terprises,the increase in the salary level of ordinary employees and the expansion of the external salary gap of the enterprise play an important mediating effect.Further classifying the external salary gap according to the level of employees,the study finds that artificial in-telligence application mainly improves the quality of enterprise internal control by expanding the external salary gap of ordinary employees.
artificial intelligence applicationinternal controlsalary levelsalary gap
NETL
NSTL
万方数据
