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Author

Li He

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Open access Sep 2026

Artificial Intelligence and Accounting Information Quality: Causal Inference Based on Double Machine Learning

Against the backdrop of the expanding digital economy, artificial intelligence, as a key technology underpinning corporate digital transformation, is increasingly influencing corporate governance practices and firms’ financial behavior. Using data from Chinese A-share listed firms from 2016 to 2024, this study applies...

Jun-Min Yang, Ze-Lei Lin, Li He et al. · 0 citations
Open access Jul 2026

Artificial Intelligence and Corporate Internal Control Quality: Evidence from Chinese Listed Firms

It is indicated that AI significantly improves corporate internal control quality, mainly by enhancing firms’ human capital and reducing agency costs, and is more pronounced among manufacturing firms, firms with higher levels of digital infrastructure, and firms with greater information transparency.

Jun-Min Yang, Jing-Bo Cai, Li He et al. · 1 citation

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