New quality productivity, optimization of internal audits in commercial banks, and intelligent collaboration

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-09-29 DOI:10.1016/j.frl.2025.108579

Jinlian Zha

引用次数: 0

Abstract

This paper conducts an empirical analysis based on panel data from Chinese listed commercial banks between 2008 and 2023, investigating the impact of internal audit optimization and intelligent collaboration on new quality productive force. It also explores the moderating effect of intelligent collaboration on the relationship between internal audit optimization and new quality productivity in commercial banks. The study finds that internal audit optimization significantly promotes the new quality productivity of banks. Intelligent collaboration not only directly enhances new quality productivity but also positively reinforces the moderating effect of internal audit optimization on new quality productivity. Further heterogeneity analysis reveals that the promoting effect of internal audit optimization and intelligent collaboration on new quality productivity is more pronounced in the eastern regions.

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新质量生产力，商业银行内部审计优化，智能协同

本文基于2008 - 2023年中国上市商业银行的面板数据进行实证分析，考察内部审计优化和智能协同对新型优质生产力的影响。探讨了智能协同对商业银行内部审计优化与新质量生产力关系的调节作用。研究发现，内部审计优化对银行的新质量生产率有显著的促进作用。智能协同不仅直接提高了新的质量生产率，而且正强化了内部审计优化对新的质量生产率的调节作用。进一步的异质性分析表明，内部审计优化和智能协同对新质量生产力的促进作用在东部地区更为明显。

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

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

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