%0 Journal Article
%T 企业数字化转型与会计信息质量<br>Enterprise Digital Transformation and Accounting Information Quality
%A 汤萱
%A 刘康
%J Modern Management
%P 802-816
%@ 2160-732X
%D 2024
%I Hans Publishing
%R 10.12677/mm.2024.144093
%X 文章基于数字化视角，以2007~2021年沪深A股上市公司为研究样本，实证检验了企业数字化转型对会计信息质量的影响和作用机制。研究结果表明，企业数字化转型能有效提高会计信息质量，结论通过多重内生性和稳健性检验后依旧成立，机制检验发现，企业数字化转型通过改善企业内外部信息不对称程度来提升会计信息质量。进一步研究发现，企业的高科技属性、环境不确定性会强化数字化转型对会计信息质量的提升效果，而审计师声誉会削弱数字化转型对会计信息质量的影响。<br />
Based on the digital perspective, this paper takes the A-share listing companies of Shanghai and Shenzhen from 2007 to 2021 as the research sample to empirically test the impact and mechanism of enterprises’ digital transformation on accounting information quality. The research results show that enterprise digital transformation can effectively improve the quality of accounting information. The conclusion is still valid after multiple endogeneity and robustness tests and mechanism tests. The mechanism test shows that enterprise digital transformation can improve the quality of accounting information by improving the degree of internal and external information asymmetry. Further research shows that the high-tech attribute and environmental uncertainty of enterprises will strengthen the effect of digital transformation on the quality of accounting information, while auditor reputation will weaken the effect of digital transformation on the quality of accounting information.
%K 数字化转型，会计信息质量，信息不对称，盈余管理<br>Digital Transformation
%K Accounting Information Quality
%K Information Asymmetry
%K Earnings Management
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=85935