Digital Transformation,Intensity of Management Power,and Quality of Enterprise Inter-nal Control
In the wave of accelerated digital transformation,how enterprises balance the power intensity of management to build high-quality internal control is a key point to promote sustainable development.Based on the principal-agent theory,taking A-share listed companies in China from 2015 to 2021 as the research objects,this paper uses text mining to quantify the degree of digital transformation of enterprises,and empirically analyzes the impact of digital transformation on the quality of internal control and the intermediary role of management power intensity.The research finds that digital transformation has a positive effect on improving the quality of internal control and weakening the power intensity of management;digital transformation can promote the improvement of internal control quality by weakening the power intensity of management.The research conclusions are helpful to clarify the corporate governance path under digital transformation and provide targeted guidance for the construction of internal control in enterprises.
digital transformationinternal control qualitymanagement power intensity
NETL
NSTL
万方数据
