@article{ART003201817},
author={Dan Hou and Jaeyeon Sim},
title={The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -},
journal={Industry Promotion Research},
issn={2466-1139},
year={2025},
volume={10},
number={2},
pages={429-441},
doi={10.21186/IPR.2025.10.2.429}
TY - JOUR
AU - Dan Hou
AU - Jaeyeon Sim
TI - The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -
JO - Industry Promotion Research
PY - 2025
VL - 10
IS - 2
PB - Industrial Promotion Institute
SP - 429
EP - 441
SN - 2466-1139
AB - Under the background of the rapid development of the digital economy, digital transformation has become a strategic choice for China to respond to significant changes and complex situations in the domestic and foreign environment and to preempt the upper hand in future competition. This study discussed the effect of corporate digital transformation on audit quality and verified the mediating role of internal control in these relationships. For the research analysis, the methods of technical statistics, correlation analysis, benchmark regression model, and mediating effect analysis were used on the Shanghai and Shenzhen stock exchanges from 2013 to 2023. According to the analysis results, it was found that corporate digital transformation greatly improves audit quality, and internal control plays a partial mediating role in this process. In particular, digital innovation was considered to optimize the internal control process and strengthen the corporate risk management capabilities, resulting in improved audit quality. The conclusion of this study provided a new perspective in understanding the economic effects of digital transformation and provided theoretical support for audit practice and corporate digital transformation initiatives.
KW - Corporate Digital Transformation;Audit Quality;Internal Control;Mediating Effect;Listed companies of China's A-shares
DO - 10.21186/IPR.2025.10.2.429
ER -
Dan Hou and Jaeyeon Sim. (2025). The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -. Industry Promotion Research, 10(2), 429-441.
Dan Hou and Jaeyeon Sim. 2025, "The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -", Industry Promotion Research, vol.10, no.2 pp.429-441. Available from: doi:10.21186/IPR.2025.10.2.429
Dan Hou, Jaeyeon Sim "The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -" Industry Promotion Research 10.2 pp.429-441 (2025) : 429.
Dan Hou, Jaeyeon Sim. The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -. 2025; 10(2), 429-441. Available from: doi:10.21186/IPR.2025.10.2.429
Dan Hou and Jaeyeon Sim. "The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -" Industry Promotion Research 10, no.2 (2025) : 429-441.doi: 10.21186/IPR.2025.10.2.429
Dan Hou; Jaeyeon Sim. The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -. Industry Promotion Research, 10(2), 429-441. doi: 10.21186/IPR.2025.10.2.429
Dan Hou; Jaeyeon Sim. The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -. Industry Promotion Research. 2025; 10(2) 429-441. doi: 10.21186/IPR.2025.10.2.429
Dan Hou, Jaeyeon Sim. The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -. 2025; 10(2), 429-441. Available from: doi:10.21186/IPR.2025.10.2.429
Dan Hou and Jaeyeon Sim. "The Impact of Corporate Digital Transformation on Audit Quality - The Mediating Role of Internal Control -" Industry Promotion Research 10, no.2 (2025) : 429-441.doi: 10.21186/IPR.2025.10.2.429
