Research on the Impact of the Application of Emerging Information Technology in Listed Companies on the Quality of Internal Control
Emerging information technologies such as big data,cloud computing,robot process automation,and artifi-cial intelligence are important components of China's digital economy.The PSM propensity score matching method is used to make an empirical analysis on whether the application of modern emerging information technology in listed companies can improve the quality of internal control.The results show that there is a significant positive correlation between the application of modern information technology and the quality of internal control of companies,and the internal control quality of enterprises using information technology is usually higher.
Emerging information technologyInternal control qualityPSM method
万方数据
维普
