Research Article
An Empirical Study on the Impact of Internal Control on Cost Stickiness
@INPROCEEDINGS{10.4108/eai.9-12-2022.2327652, author={Tingting Li and Zhenning Zhang and Ping Lu}, title={An Empirical Study on the Impact of Internal Control on Cost Stickiness}, proceedings={Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China}, publisher={EAI}, proceedings_a={MSIEID}, year={2023}, month={3}, keywords={cost stickiness; internal control; empirical study}, doi={10.4108/eai.9-12-2022.2327652} }- Tingting Li
Zhenning Zhang
Ping Lu
Year: 2023
An Empirical Study on the Impact of Internal Control on Cost Stickiness
MSIEID
EAI
DOI: 10.4108/eai.9-12-2022.2327652
Abstract
Internal control is a powerful guarantee for the integrity and reliability of corporate property and accounting information, and it is also a mean for enterprises to improve operating cost management. We use the data from 2015 to 2019 (Chinese listed enterprises) to establish a multiple regression model to analyze the impact of internal control quality on cost stickiness. The research results show the enterprises that find defects in internal control and propose positive measures to correct them can reduce the cost stickiness. This article uses the method of data regression analysis by computer software(SAS) and analyzes financial information with data thinking to realize financial digital transformation. This study deepens the impact of internal control on cost stickiness.
