数字化转型和企业违规风险:一个"动机-机会-态度"框架
Xinlan Wang1, Nan Wang1, Weizhang Sun1
1School of Accountancy, Shandong Technology and Business University, Yantai, 264005, China.
Heliyon
|December 6, 2024
概括
数字化转型最初增加了企业违规风险,但随后降低了它,形成了一个反转的U形. 更强大的内部控制和分析师的注意力减轻了这种风险,增强了数字治理.
科学领域:
- 商业和经济学 商业和经济学
- 信息系统信息系统信息系统
- 公司治理 公司治理
背景情况:
- 数字化转型是数字经济的战略要求,改变了企业治理范式.
- 这种转型给现有的企业治理机制带来了重大挑战.
- 了解对企业违规风险的影响对于导航数字化转型至关重要.
研究的目的:
- 调查数字化转型与企业违规风险之间的关系.
- 确定影响这种关系的潜在维度和机制.
- 探索影响数字化转型如何影响违规风险的调节因素.
主要方法:
- 对中国A股上市公司 (2017-2021) 数据的实证分析.
- 检查数字化转型与违规风险之间的反向U形关系.
- 调查内部控制和外部分析师关注的缓和效应.
主要成果:
- 数字化转型与企业违规风险之间存在一个反转的U形关系.
- 动机,机会和管理态度的维度,通过风险感知,代理成本和责任来解释这种关系.
- 内部控制和分析师的注意力调节了这种关系,使曲线平滑,并将拐点向左移动.
结论:
- 数字化转型对企业违规风险的影响复杂且非线性.
- 有效的内部控制和外部分析师监督可以利用数字化转型来改善治理.
- 调查结果为优化数字化转型战略和企业治理实践提供了见解.
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