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Study on the Impact of Directors' IT Background on the Effectiveness of Internal Control in Digital Era

ZHAO Ling;HUANG Hao;Post-Doctoral Research Station,Central University of Finance and Economics;School of Economics,Xihua University;School of Public Finance and Taxation,Southwestern University of Finance and Economics;  
This paper uses the data of A-share listed companies from 2008 to 2020 and the information about the education and work experience of senior managers collected manually to investigate the impact of the directors' IT background on the effectiveness of internal control.The results show that the IT background of directors significantly improves internal control quality, and the companies with the directors present higher effectiveness of internal control.Heterogeneity test shows that the impact is more significant in sample companies with higher level of digital transformation.Mechanism analysis finds that the IT background of directors can help to strengthen the techniques and the methods of internal control, improve its operation efficiency, which further push forward the realization of the effectiveness of internal control.Further study shows that directors' IT background improves the quality of financial reporting and reduces the probability of company violations by improving the construction of internal control.This paper enriches the research literature related to the Upper Echelons Theory, and brings important implications for the improvement of internal control effectiveness in the digital era.
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