Research on the Impact of Digital Transformation on the Quality of Corporate Accounting Information

Abstract

With the deep integration and strategic application of digital technologies, corporate digital transformation is profoundly reshaping value creation models and internal operational processes. This transformation exerts a systematic impact on the quality of accounting information, which is crucial for decision-making support. Based on empowerment theory and information asymmetry theory, this study analyzes the three-layer structure of digital transformation—technological application, process reengineering, and model innovation. It systematically elaborates on the mechanisms through which digital transformation enhances reliability via data governance, improves relevance through increased information processing efficiency, and exerts a twofold impact on comprehensibility via changes in information disclosure models, while also revealing the moderating role of organizational structure. The study further identifies key challenges, including technological risks, institutional lag, and talent gaps. Accordingly, it constructs an accounting information quality assurance system integrating technology governance, normative adaptation, and organizational empowerment, providing theoretical support and practical guidance for enterprises to navigate digital transformation and optimize the informational value for decision-making.