Research on the Impact of Artificial Intelligence on Real Earnings Management of Enterprises?Based on the Perspective of Internal Control Quality

This paper takes the data of Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2022 as a sample to explore the impact of artificial intelligence on real earnings management of enterprises and to test the mediating effect of the quality of internal control in it. The results show that AI can effectively inhibit real earnings management and can be realized by means of improving corporate internal control quality. Further analysis reveals that the inhibitory effect of AI on real earnings management is stronger in enterprises with low internal control quality and in the eastern region. The findings of this paper provide evidence for achieving the optimal development of AI in enterprises, inhibiting the real earnings management of enterprises, and promoting the sustainable and high-quality development of enterprises.