Abstract：

In the era where digital technologies are reshaping business models, digital transformation is profoundly impacting the quality of corporate accounting information and accounting conservatism. This paper employs empirical research methods to investigate the influence of digital transformation on accounting conservatism, revealing that digital transformation can significantly enhance corporate accounting conservatism. This conclusion remains valid after modifying measurement methods, excluding samples with consistently digitalized or never digitalized operations, and applying instrumental variable analysis. The study further indicates that the positive effect of digital transformation on accounting conservatism is more pronounced in state-owned enterprises and non-high-tech companies.

Key Words：

digital transformation; accounting prudence; digital economy