Haiyang Zhang
Current Organizations / Institutes
The organizations/institutes from the scholar's latest article
Research Subjects
Haiyang Zhang has a total of 1 co-authors. Here are the top co-authors by number of shared publications:
- Yan Ma
Taizhou Institute of Sci and Tech, Nanjing University of Science and Technology
1 shared publication
Latest Publications
- 22 April 2026
- Published by Emerald Publishing in Asian Review of Accounting
- Vol. 34 (4) , 1-20
Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels
Purpose: This study examines the impact of digital transformation on the quality and efficiency of internal audit, and uncovers the underlying mechanisms. Design/methodology/approach: Using data from Chinese A-share listed companies spanning 2012 to 2023, we empirically investigate the impact of digital transformation on internal audit. Findings: The 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/value: This 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.
- 22 April 2026
- Published by Emerald Publishing in Asian Review of Accounting
- Vol. 34 (4) , 1-20
Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels
Purpose: This study examines the impact of digital transformation on the quality and efficiency of internal audit, and uncovers the underlying mechanisms. Design/methodology/approach: Using data from Chinese A-share listed companies spanning 2012 to 2023, we empirically investigate the impact of digital transformation on internal audit. Findings: The 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/value: This 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.