Research Article
The Influence of Enterprise Digitalization on Internal Control Quality
@INPROCEEDINGS{10.4108/eai.2-12-2022.2328671, author={Yaqi Zhang}, title={The Influence of Enterprise Digitalization on Internal Control Quality}, proceedings={Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China}, publisher={EAI}, proceedings_a={BDEIM}, year={2023}, month={6}, keywords={digitalization; internal control; text mining}, doi={10.4108/eai.2-12-2022.2328671} }- Yaqi Zhang
Year: 2023
The Influence of Enterprise Digitalization on Internal Control Quality
BDEIM
EAI
DOI: 10.4108/eai.2-12-2022.2328671
Abstract
As an important way to promote the combination of real economy and digital economy, enterprise digitalization plays a vital role in promoting high-quality economic development. This paper investigates the impact of enterprise digitalization on the internal control quality based on a text mining approach, using 2009-2020 Shanghai and Shenzhen A-share listed companies for research. It can be seen that enterprise digitalization can enhance the internal control quality. And further heterogeneity analyses reveal that enterprise digitalization has a more pronounced effect on internal control quality improvement for private enterprises and for the samples after the implementation of the national industrial policy for digitalization of the real economy. The research in this paper provides a new perspective for driving enterprises to strengthen internal governance in the digital era, and provides empirical evidence for enterprises to promote the embedding of digital technology into internal governance.
