Digital transformation (DT) is increasingly understood as more than an efficiency-oriented technology upgrade; it can also function as an internal governance infrastructure that strengthens monitoring, reduces information asymmetry, and reshapes the incentives and constraints surrounding financial reporting. This article develops a literature-based synthesis that frames DT as a governance tool with implications for earnings quality, defined as the extent to which reported earnings faithfully represent underlying economic performance and remain decision-useful for external stakeholders. Anchored in agency theory, monitoring and assurance perspectives, and information-environment views, the article integrates evidence across major DT pillars—big data analytics, artificial intelligence, blockchain, automation/ERP integration, and cloud computing—and connects these pillars to core earnings quality outcomes such as accrual-based earnings management, real earnings management, reporting reliability, and market information efficiency. The literature indicates that DT is generally associated with improved accounting information quality and reduced real earnings management, and it strengthens the capital-market information environment through improved disclosure quality and analyst forecast accuracy. However, DT’s governance value is conditional: it depends on complementary institutional capacity (audit quality and governance effectiveness), ecosystem stability (e.g., auditor continuity), and cyber resilience, as cyber incidents can weaken DT’s reporting benefits. The article concludes by positioning “digital governance” as the integration of technology capability, monitoring institutions, and cyber risk management, and outlines implications for boards, auditors, and regulators, alongside priorities for future research.

العنوان

The Third Global Conference on Management, Engineering and Intelligent Sustainable Systems (GMEISS 2025)

الناشر

Springer Nature Switzerland AG

بلد الناشر

سويسرا

نوع المنشور

مطبوع فقط

المجلد

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