摘要
随着大数据、人工智能等信息技术的高速发展及规模化商用,世界范围内数字经济热潮席卷而来,我国政府也一直在鼓励数字经济的落实和发展,因此,越来越多的企业借助新兴数字技术进行数字化转型。文章选取2009—2019年沪深A股上市公司作为样本,采用Python抓取上市公司的年报文本数据进行文本识别,量化企业数字化和数字化程度,检验企业数字化对内部控制质量的影响。研究发现,企业积极推进数字化有利于提升内部控制质量,且企业数字化水平越高,内部控制质量越高。本文进一步分析识别了企业数字化影响内部控制质量的直接和间接机制,即企业数字化通过直接影响内部控制要素以及强化外部媒体监督和提升分析师关注度而提高了内部控制质量。
With the rapid development and large-scale commercial use of information technology such as big data and artificial intelligence,the upsurge of digital economy is sweeping across the world.Our government has also been vigorously urging the implementation and development of the digital economy.Therelore,more and more enterprises are carrying out digital transformation with the help of emerging digital technology.This paper selects A-share listed companies in Shanghai and Shenzhen from 2009 to 2019 as a sample,uses Python to capture the annual report text data of listed companies for text recognition,quantify the digitalization and its degree of enterprise,and test the impact of enterprise digitalization on the quality of internal control.The research found that digitalization is conducive to improve the quality of internal control,and the higher the digitalization level of enterprises,the higher the quality of internal control.It further analyzes and identifies the direct and indirect mechanisms by which enterprise digitalization affects the quality of internal control,that is,enterprise digitalization improves the quality of internal control by directly affecting internal control elements,strengthening external media supervision and enhancing analysts’attention.
作者
韩冬梅
马圣楠
刘建梅
Han Dongmei;Ma Shengnan;Liu Jianmei(School of Accounting,Shandong University of Finance and Economics,Jinan 250014;School of accounting,Tianjin University of Finance and Economics,Tianjin 300221)
出处
《中国审计评论》
2023年第2期79-110,共32页
China Auditing Review
基金
国家自然科学基金资助项目(71902096,71702123)
山东财经大学2022年研究生创新项目(2022cxxm055)
关键词
数字化
内部控制质量
分析师关注度
媒体关注
Digitalization
Internal control quality
Analyst attention
Media attention
