Digital Transformation of Enterprises and Accounting Information Quality: A Resource Dependence Theory Perspective

Based on the perspective of resource dependence theory, this study empirically investigates the relationship between corporate digital transformation and the quality of accounting information using a sample of A-share listed companies in China from 2010 to 2021. The findings are as follows: (1) Corporate digital transformation significantly improves the quality of accounting information; (2) Stock price synchronicity, corporate social responsibility, and internal control mediate the relationship between digital transformation and accounting information quality; (3) Environmental uncertainty negatively moderates the impact of digital transformation on accounting information quality, while differentiation strategy and asset turnover positively moderate this relationship; (4) The impact of digital transformation on accounting information quality is more significant for non-state-owned enterprises and companies located in eastern China. This paper constructs a theoretical framework based on resource dependence theory, expanding the channels and mechanisms for improving the quality of corporate accounting information. The findings are valuable for guiding governments and regulatory bodies in formulating policies that encourage companies to deepen their digital transformation efforts.