数字化转型会影响企业欺诈吗？

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-04-11 DOI:10.1016/j.frl.2025.107418

Bing Wang , JiaJia Luo , Xuejiao Zhang , Lei Gao

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引用次数: 0

摘要

之前的研究提供了关于数字化转型对企业行为影响的混合证据。利用中国上市公司的数据，我们发现数字化转型通过提高业务复杂性、融资约束和监管挑战增加了公司欺诈的可能性，并突出了相关的风险影响。然而，强有力的内部控制、分析师覆盖范围和审计师的专业能力可以减轻这种风险。值得注意的是，国有企业和高收入企业没有受到这些风险的影响。我们的研究结果强调了数字化转型带来的潜在风险，阐明了数字化转型与欺诈之间的理论关系，并为政府政策改进提供了实践见解。

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Does digital transformation affect corporate fraud?

Previous studies have provided mixed evidence regarding the impact of digital transformation on firm behavior. Using data from Chinese listed firms, we find that digital transformation increases the likelihood of corporate fraud by raising business complexity, financing constraints, and oversight challenges, highlighting the associated risk impacts. However, strong internal controls, analyst coverage, and auditor professional competence can mitigate this risk. Notably, state-owned and high-income firms do not experience these risk impacts. Our findings underscore the potential risks posed by digital transformation, clarify the theoretical relationship between digital transformation and fraud, and offer practical insights for informing government policy improvements.

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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

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance