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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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