Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels

Yan Ma and Haiyang Zhang

Asian Review of Accounting, 2026, vol. 34, issue 4, 817-836

Abstract: PurposeThis study examines the impact of digital transformation on the quality and efficiency of internal audit, and uncovers the underlying mechanisms.Design/methodology/approachUsing data from Chinese A-share listed companies spanning 2012 to 2023, we empirically investigate the impact of digital transformation on internal audit.FindingsThe results demonstrate that digital transformation enhances both the quality and efficiency of internal audits; Mechanism analysis reveals that digital transformation affects internal audit through two pathways: human capital and financial channels; The impact is more pronounced in the diversified enterprises and those with low transparency.Originality/valueThis study's results will enrich the relevant studies on the influencing factors of corporate internal audit quality and efficiency, and provide useful references for enterprises to improve the level of internal audit.

Keywords: Digital transformation; Internal audit quality; Internal audit efficiency; Human capital; Financial channels (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-07-2025-0252

DOI: 10.1108/ARA-07-2025-0252

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