Enterprise Digital Transformation and Earnings Management: A Review and Outlook

Main Article Content

Wenhua Deng
School of Business Administration and Tourism Management, Yunnan University, Kunming 650000, China

DOI: https://doi.org/10.70267/icrafm.2026173240

Keywords

enterprise digital transformation, earnings management, mechanism of action, information asymmetry

Abstract

Against the backdrop of the deep integration of the digital economy and the real economy, the impact of corporate digital transformation on earnings management has become a cutting-edge issue of academic concern, but existing research conclusions show significant discrepancies. This paper employs a systematic literature review method, tracing the cross-disciplinary research on corporate digital transformation and earnings management from three dimensions: conceptual connotation, measurement methods, and theoretical mechanisms. It summarizes a “four-effect” mechanism framework encompassing information effect, governance effect, resource effect, and pressure effect, and analyzes the root causes of research controversies from the perspectives of measurement standards, mechanism depth, type heterogeneity, and theoretical integration. The study finds that the impact of digital transformation on earnings management is not a simple linear relationship, but rather the result of a dynamic game involving multiple mechanisms. Future research should focus on promoting measurement standardization, deepening the analysis of mechanism interactions, and constructing an integrated theoretical framework.

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Published
Aug 27, 2026
Conference Proceedings Volume
Vol. 17 (2026): Proceedings of the International Conference on Research in Accounting, Finance and Management (ICRAFM 2026)
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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Deng, Wenhua. “Enterprise Digital Transformation and Earnings Management: A Review and Outlook”. Exploring Science Academic Conference Series, vol. 17, Aug. 2026, pp. 32-40, https://doi.org/10.70267/icrafm.2026173240.