数字化转型与真实盈余管理——基于公司治理和外部审计监督视角

Digital Transformation and Real Earnings Management:Based on the Perspective of Corporate Governance and External Audit Supervision

在引导数字经济和实体经济深度融合的背景下,数字化转型成为企业高质量发展的必然选择,基于此,文章以A股上市公司2017-2022年数据作为研究样本,研究数字化转型与真实盈余管理之间的关系,并引入公司治理和外部审计监督作为调节变量,探寻调节变量在数字化转型和真实盈余管理关系中发挥的调节效应。研究发现:数字化转型能够抑制真实盈余管理;完善的公司治理机制和高质量的外部审计可以有效抑制数字化转型对企业真实盈余管理的作用。文中的研究在对数字化转型滞后一期进行稳健性检验后依然成立。研究丰富了数字化转型的经济后果研究文献,同时为公司在新监管环境下如何抑制管理层的真实盈余管理提供了新的思路。

In the context of guiding the deep integration of the digital economy and the real economy,digital transformation has become an inevitable choice for high-quality development of enterprises.Based on this,the article uses data from A-share listed companies from 2017 to 2022 as a research sample to study the relationship between digital transformation and real earnings management,and introduces corporate governance and external audit supervision as moderating variables to explore the moderating effect of moderating variables in the relationship between digital transformation and real earnings management.Research has found that digital transformation can suppress real earnings management;A sound corporate governance mechanism and high-quality external auditing can effectively suppress the impact of digital transformation on the true earnings management of enterprises.The research is still valid after conducting a robustness test on the lagging phase of digital transformation,enriches the literature on the economic consequences of digital transformation,and provides new ideas for companies to suppress the true earnings management of management in the new regulatory environment.