Digital transformation and corporate fraud: Evidence from China

IF 9.8 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-07-16 DOI:10.1016/j.irfa.2025.104476

Chao Lu , Yiwen Zhao , Kai Xing , Jinxin Liu

引用次数: 0

Abstract

This study examines the impact of digital transformation on corporate fraud using a sample of Chinese A-share listed companies from 2007 to 2022. The results show that digital transformation increases the propensity for and frequency of corporate fraud. Mechanism analysis reveals corporate performance, internal controls, external supervision difficulty and executive age drive this effect. Heterogeneity analysis reveals that the effect is more salient for firms with high financing constraints, lower competitive positions, lower external audit quality, and lower executive compensation. Overall, this study enriches research in the field of digital transformation and corporate fraud and provides empirical evidence on how to protect investors' interests and maintain capital market stability.

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数字化转型与企业欺诈：来自中国的证据

本研究以2007年至2022年中国a股上市公司为样本，考察了数字化转型对企业欺诈的影响。结果表明，数字化转型增加了企业欺诈的倾向和频率。机制分析表明，公司绩效、内部控制、外部监督难度和高管年龄驱动了这一效应。异质性分析表明，对于融资约束程度较高、竞争地位较低、外部审计质量较低、高管薪酬较低的公司，这种影响更为显著。总体而言，本研究丰富了数字化转型与企业欺诈领域的研究内容，为如何保护投资者利益、维护资本市场稳定提供了实证证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.