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Does digital transformation drive more comment letters?

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  • Hongquan Li
  • Yang Yang

Abstract

Corporate digital transformation has a systematic impact on companies, thereby becoming a significant focus for both investors and regulatory authorities. This study focuses on Chinese A‐share listed companies and demonstrates that corporate digital transformation can lead to an increase in comment letters. The research also proves that investor attention toward digital transformation and opportunistic insider sales both play a mediating role in this relationship. Additionally, the study reveals that this impact is weaker in companies with higher levels of internal control and corporate social responsibility. The findings have significant implications for corporate governance and regulatory oversight.

Suggested Citation

  • Hongquan Li & Yang Yang, 2025. "Does digital transformation drive more comment letters?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 647-665, March.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:1:p:647-665
    DOI: 10.1111/acfi.13342
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