探索数字治理的作用：审计数字化对中国公司内部控制薄弱环节的影响

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-07-23 DOI:10.1016/j.accinf.2025.100756

Wen Shi, Zenglian Zhang

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引用次数: 0

摘要

数字化使政府审计在内部控制审计中发挥数字治理的作用。本研究通过文本分析来衡量2012年至2022年政府审计的数字化进程，并考察其在企业内部控制中的作用，其证据是icw的发生和数量减少，特别是在国有企业。其次，数字治理得益于政府审计和社会审计在内部控制审计中的共同努力。进一步，调节检验阐述了企业数字化、研发人员投入和分析师覆盖率的互补效应。我们的研究结果丰富了政府审计文献，并为数字治理提供了实践指导。

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Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China

Digitalization empowers government audits to develop the role of digital governance in the internal control audit. This study measures the digitalization progress of government audits from 2012 to 2022 through textual analysis and examines its role in corporate internal control as evidenced by the decreased occurrence and number of ICWs, especially in state-owned enterprises. Then, digital governance benefits from the joint efforts of government and social audits in the internal control audits. Further, the moderating tests expound on the complement effect of firm digitalization, R&D personnel investments, and analyst coverage. Our findings enrich the government audit literature and provide practical guidance on digital governance.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.