{"id":"https://openalex.org/W4401892248","doi":"https://doi.org/10.3390/systems12090322","title":"Exploring the Impact of Digital Transformation on Corporate Violations in China\u2019s A-Share Market","display_name":"Exploring the Impact of Digital Transformation on Corporate Violations in China\u2019s A-Share Market","publication_year":2024,"publication_date":"2024-08-25","ids":{"openalex":"https://openalex.org/W4401892248","doi":"https://doi.org/10.3390/systems12090322"},"language":"en","primary_location":{"id":"doi:10.3390/systems12090322","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems12090322","pdf_url":"https://www.mdpi.com/2079-8954/12/9/322/pdf?version=1724566222","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2079-8954/12/9/322/pdf?version=1724566222","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111302333","display_name":"Qindong Chang","orcid":null},"institutions":[{"id":"https://openalex.org/I12832649","display_name":"Gachon University","ror":"https://ror.org/03ryywt80","country_code":"KR","type":"education","lineage":["https://openalex.org/I12832649"]}],"countries":["KR"],"is_corresponding":false,"raw_author_name":"Qindong Chang","raw_affiliation_strings":["College of Business, Gachon University, Seongnam 13120, Republic of Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Gachon University, Seongnam 13120, Republic of Korea","institution_ids":["https://openalex.org/I12832649"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113349772","display_name":"Can Kong","orcid":null},"institutions":[{"id":"https://openalex.org/I12832649","display_name":"Gachon University","ror":"https://ror.org/03ryywt80","country_code":"KR","type":"education","lineage":["https://openalex.org/I12832649"]}],"countries":["KR"],"is_corresponding":false,"raw_author_name":"Can Kong","raw_affiliation_strings":["College of Business, Gachon University, Seongnam 13120, Republic of Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Gachon University, Seongnam 13120, Republic of Korea","institution_ids":["https://openalex.org/I12832649"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049727728","display_name":"Shanyue Jin","orcid":"https://orcid.org/0000-0002-4835-8664"},"institutions":[{"id":"https://openalex.org/I12832649","display_name":"Gachon University","ror":"https://ror.org/03ryywt80","country_code":"KR","type":"education","lineage":["https://openalex.org/I12832649"]}],"countries":["KR"],"is_corresponding":true,"raw_author_name":"Shanyue Jin","raw_affiliation_strings":["College of Business, Gachon University, Seongnam 13120, Republic of Korea"],"raw_orcid":"https://orcid.org/0000-0002-4835-8664","affiliations":[{"raw_affiliation_string":"College of Business, Gachon University, Seongnam 13120, Republic of Korea","institution_ids":["https://openalex.org/I12832649"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5049727728"],"corresponding_institution_ids":["https://openalex.org/I12832649"],"apc_list":{"value":1600,"currency":"CHF","value_usd":1732},"apc_paid":{"value":1600,"currency":"CHF","value_usd":1732},"fwci":2.6643,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.90934483,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":"12","issue":"9","first_page":"322","last_page":"322"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9483000040054321,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9483000040054321,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9140999913215637,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9122999906539917,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-transformation","display_name":"Digital transformation","score":0.8024495840072632},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.7689987421035767},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.7174872756004333},{"id":"https://openalex.org/keywords/restructuring","display_name":"Restructuring","score":0.6326550245285034},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5781627893447876},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.5257659554481506},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.507743239402771},{"id":"https://openalex.org/keywords/empirical-research","display_name":"Empirical research","score":0.4928600788116455},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.3494468927383423},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.08722010254859924},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.07097840309143066}],"concepts":[{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.8024495840072632},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7689987421035767},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7174872756004333},{"id":"https://openalex.org/C45237549","wikidata":"https://www.wikidata.org/wiki/Q1376796","display_name":"Restructuring","level":2,"score":0.6326550245285034},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5781627893447876},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5257659554481506},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.507743239402771},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4928600788116455},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3494468927383423},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08722010254859924},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.07097840309143066},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/systems12090322","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems12090322","pdf_url":"https://www.mdpi.com/2079-8954/12/9/322/pdf?version=1724566222","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:e855e3152bac4d55aca51d781020bba0","is_oa":true,"landing_page_url":"https://doaj.org/article/e855e3152bac4d55aca51d781020bba0","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Systems, Vol 12, Iss 9, p 322 (2024)","raw_type":"article"},{"id":"pmh:oai:mdpi.com:/2079-8954/12/9/322/","is_oa":true,"landing_page_url":"https://dx.doi.org/10.3390/systems12090322","pdf_url":null,"source":{"id":"https://openalex.org/S4306400947","display_name":"MDPI (MDPI AG)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210097602","host_organization_name":"Multidisciplinary Digital Publishing Institute (Switzerland)","host_organization_lineage":["https://openalex.org/I4210097602"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Systems","raw_type":"Text"}],"best_oa_location":{"id":"doi:10.3390/systems12090322","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems12090322","pdf_url":"https://www.mdpi.com/2079-8954/12/9/322/pdf?version=1724566222","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.41999998688697815,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions"}],"awards":[{"id":"https://openalex.org/G5946193598","display_name":null,"funder_award_id":"GCU-202404710001","funder_id":"https://openalex.org/F4320321366","funder_display_name":"Gachon University"}],"funders":[{"id":"https://openalex.org/F4320321366","display_name":"Gachon University","ror":"https://ror.org/03ryywt80"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401892248.pdf","grobid_xml":"https://content.openalex.org/works/W4401892248.grobid-xml"},"referenced_works_count":93,"referenced_works":["https://openalex.org/W2980066105","https://openalex.org/W2997638503","https://openalex.org/W3002295035","https://openalex.org/W3020633350","https://openalex.org/W3034143211","https://openalex.org/W3043152445","https://openalex.org/W3080928355","https://openalex.org/W3083430038","https://openalex.org/W3109002762","https://openalex.org/W3111501492","https://openalex.org/W3152612408","https://openalex.org/W3158383862","https://openalex.org/W3166127218","https://openalex.org/W3174625927","https://openalex.org/W3181170348","https://openalex.org/W3194239700","https://openalex.org/W3196424018","https://openalex.org/W3211702817","https://openalex.org/W3212536307","https://openalex.org/W3217720464","https://openalex.org/W4200217580","https://openalex.org/W4200375699","https://openalex.org/W4220710374","https://openalex.org/W4220796908","https://openalex.org/W4226203841","https://openalex.org/W4280622692","https://openalex.org/W4281751647","https://openalex.org/W4283068228","https://openalex.org/W4283747209","https://openalex.org/W4283816989","https://openalex.org/W4285727487","https://openalex.org/W4289527323","https://openalex.org/W4292791013","https://openalex.org/W4295364617","https://openalex.org/W4296598242","https://openalex.org/W4304687790","https://openalex.org/W4307000257","https://openalex.org/W4307349166","https://openalex.org/W4307638713","https://openalex.org/W4308119862","https://openalex.org/W4308476166","https://openalex.org/W4308592890","https://openalex.org/W4309609041","https://openalex.org/W4311707175","https://openalex.org/W4312005823","https://openalex.org/W4312712148","https://openalex.org/W4313393695","https://openalex.org/W4317493218","https://openalex.org/W4317727241","https://openalex.org/W4323545031","https://openalex.org/W4323843828","https://openalex.org/W4324057330","https://openalex.org/W4360830301","https://openalex.org/W4365448621","https://openalex.org/W4365459521","https://openalex.org/W4366828345","https://openalex.org/W4366998578","https://openalex.org/W4367849023","https://openalex.org/W4375844696","https://openalex.org/W4377246700","https://openalex.org/W4378086469","https://openalex.org/W4378189104","https://openalex.org/W4378715628","https://openalex.org/W4378982357","https://openalex.org/W4379230402","https://openalex.org/W4379470811","https://openalex.org/W4380485883","https://openalex.org/W4382052815","https://openalex.org/W4384009046","https://openalex.org/W4384157286","https://openalex.org/W4384927588","https://openalex.org/W4385197594","https://openalex.org/W4386258369","https://openalex.org/W4386370550","https://openalex.org/W4386391338","https://openalex.org/W4386469951","https://openalex.org/W4386525886","https://openalex.org/W4387025793","https://openalex.org/W4387131895","https://openalex.org/W4387400803","https://openalex.org/W4387575886","https://openalex.org/W4387653758","https://openalex.org/W4388487007","https://openalex.org/W4388851496","https://openalex.org/W4388996945","https://openalex.org/W4389070563","https://openalex.org/W4389505872","https://openalex.org/W4399433522","https://openalex.org/W4400817408","https://openalex.org/W6772755419","https://openalex.org/W6779316916","https://openalex.org/W6842951315","https://openalex.org/W6857091652"],"related_works":["https://openalex.org/W2376397586","https://openalex.org/W2377702023","https://openalex.org/W2376263261","https://openalex.org/W2339564564","https://openalex.org/W1506264906","https://openalex.org/W3127177933","https://openalex.org/W2376259828","https://openalex.org/W2905940832","https://openalex.org/W2391959806","https://openalex.org/W1984244882"],"abstract_inverted_index":{"Illegal":[0],"and":[1,24,35,113,151,169,192,194],"irregular":[2],"behavior":[3],"restricts":[4],"the":[5,19,28,42,80,98,119,135,152,158,170,177,189],"development":[6,196],"of":[7,21,64,82,100,122,138,161,179,197],"listed":[8],"companies.":[9],"Digital":[10],"technology":[11,175],"provides":[12],"new":[13],"opportunities":[14],"for":[15],"corporate":[16,22,52,86,101,126,142,165,180],"governance,":[17],"including":[18,74],"management":[20],"violations,":[23],"companies":[25,67],"are":[26],"utilizing":[27],"\u201cdigital":[29],"express\u201d":[30],"to":[31,45,72,78,128,187],"achieve":[32],"organizational":[33],"restructuring":[34],"innovations":[36],"in":[37,54,147,176],"governance.":[38],"In":[39,88,155],"this":[40,89,156],"study,":[41,90,157],"aim":[43],"was":[44],"clarify":[46],"whether":[47],"digital":[48,83,91,123,139,162,174,190],"transformation":[49,84,92,124,140,163],"can":[50],"disincentivize":[51],"violations":[53,127,143,166],"an":[55],"environment":[56],"where":[57],"legal":[58],"constraints":[59],"remain":[60],"inadequate.":[61],"Therefore,":[62],"samples":[63],"China\u2019s":[65],"A-share-listed":[66],"were":[68],"used":[69],"from":[70],"2013":[71],"2022,":[73],"a":[75],"fixed-effects":[76],"model":[77],"explore":[79],"impact":[81],"on":[85,125,141,164,173],"violations.":[87,102],"is":[93,144,167,182],"identified":[94],"as":[95],"significantly":[96],"curbing":[97],"incidence":[99],"The":[103],"moderating":[104],"mechanism":[105],"test":[106],"shows":[107],"that":[108,134],"audit":[109],"quality,":[110],"analyst":[111],"attention,":[112],"negative":[114],"media":[115],"reports":[116],"all":[117],"strengthen":[118],"inhibitory":[120,136,159],"effect":[121,137,160],"varying":[129],"degrees.":[130],"Heterogeneity":[131],"analysis":[132],"identifies":[133],"more":[145],"pronounced":[146],"non-SOEs,":[148],"large":[149],"firms,":[150],"manufacturing":[153],"sector.":[154],"revealed,":[168],"relevant":[171],"literature":[172],"field":[178],"governance":[181],"enriched,":[183],"providing":[184],"empirical":[185],"references":[186],"promote":[188],"construction":[191],"healthy":[193],"compliant":[195],"commercial":[198],"enterprises.":[199]},"counts_by_year":[{"year":2025,"cited_by_count":3}],"updated_date":"2026-05-06T08:25:59.206177","created_date":"2025-10-10T00:00:00"}