The Effect of Artificial Intelligence Policy on Enterprise Accounting Information Quality: An Empirical Study
Amid the growing importance of artificial intelligence (AI) as a strategic national priority and the increasing integration of AI-driven technologies into the real economy through policy initiatives, this paper investigates whether and how AI policies can enhance corporate accounting information quality. Drawing on a comprehensive dataset of Chinese A-share listed companies from 2012 to 2023, empirical analysis employing the difference-in-differences model demonstrates that AI policies lead to a statistically significant improvement in accounting information quality, although the positive effects exhibit a delayed impact over time. The mechanism analysis reveals that this enhancement primarily occurs through the optimization of internal corporate control systems. Furthermore, heterogeneity analysis shows that the policy effectiveness is particularly notable in large-scale enterprises, indicating that these policies yield stronger outcomes for firms with greater operational complexity. This research provides both theoretical foundations and practical guidance for governments to refine AI policy frameworks and for enterprises to develop intelligent financial governance systems that align with technological advancements.
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The Effect of Artificial Intelligence Policy on Enterprise Accounting Information Quality: An Empirical Study
Semantic Scholar · 2025
Abstract
Amid the growing importance of artificial intelligence (AI) as a strategic national priority and the increasing integration of AI-driven technologies into the real economy through policy initiatives, this paper investigates whether and how AI policies can enhance corporate accounting information quality. Drawing on a comprehensive dataset of Chinese A-share listed companies from 2012 to 2023, empirical analysis employing the difference-in-differences model demonstrates that AI policies lead to a statistically significant improvement in accounting information quality, although the positive effects exhibit a delayed impact over time. The mechanism analysis reveals that this enhancement primarily occurs through the optimization of internal corporate control systems. Furthermore, heterogeneity analysis shows that the policy effectiveness is particularly notable in large-scale enterprises, indicating that these policies yield stronger outcomes for firms with greater operational complexity. This research provides both theoretical foundations and practical guidance for governments to refine AI policy frameworks and for enterprises to develop intelligent financial governance systems that align with technological advancements.