辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(2)：93-101,9.DOI:10.11955/j.issn.1008-391X.20250203
智能化转型与会计信息披露质量:影响效应和作用机制
Intelligent transformation and accounting information disclosure quality:influence effect and mechanism
摘要
Abstract
In response to the impact of intelligent transformation on the quality of accounting information disclosure,an empirical study was conducted to analyze the effect of intelligent transformation on the quality of accounting information disclosure,using A-share listings on the Shanghai and Shenzhen stock markets from 2009 to 2023 as the research sample.Research shows that the intelligent transformation of enterprises significantly improves the quality of accounting information disclosure.The quality of internal control plays an intermediary role between the intelligent transformation and the quality of accounting information disclosure.The comparability of accounting information plays a mediating role between the intelligent transformation and the quality of accounting information disclosure.The role of intelligent transformation in promoting the quality of accounting information disclosure is more significant in non-state-owned enterprises and high-tech enterprises.The research conclusion provides reference for improving the promotion effect of intelligent transformation on the quality of accounting information disclosure.关键词
智能化转型/会计信息披露质量/会计信息可比性/内部控制质量/智能数字技术Key words
intelligent transformation/accounting information disclosure quality/comparability of accounting information/internal control quality/intelligent digital technology分类
经济学引用本文复制引用
刘雨泽,杨杰,韩晓晨..智能化转型与会计信息披露质量:影响效应和作用机制[J].辽宁工程技术大学学报（社会科学版）,2025,27(2):93-101,9.基金项目
辽宁省教育厅高校基本科研项目(LJ112410147069) （LJ112410147069）
辽宁工程技术大学鄂尔多斯研究院校地合作项目(YJY-XD-2023-008) （YJY-XD-2023-008）
