The Impact of Digital Transformation on the Quality of Corporate Accounting Information

In recent years, China has vigorously promoted corporate digital transformation under the “Mass Entrepreneurship and Innovation” initiative. This paper empirically examines the relationship between corporate digital transformation and accounting information quality using a sample of Shanghai and Shenzhen A-share listed companies from 2012 to 2022. The results show that corporate digital transformation significantly and positively affects accounting information quality. Additionally, internal control and financing constraints play moderating roles between digital transformation and accounting information quality. The effects of digital transformation on accounting information quality vary across samples differentiated by region, high-tech status, and ownership structure. This study integrates digital transformation and accounting information quality into a unified analytical framework, expands existing research, and proposes relevant recommendations and future research directions.