Governance effects of digital transformation: from the perspective of accounting quality

ABSTRACTWith the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that, firms proceeding more digital transformation hav...

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Bibliographic Details
Main Authors: Qiaoling Fang, Nutao Yu, Hui Xu
Format: Article
Language:English
Published: Taylor & Francis Group 2023-01-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2023.2148944