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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Jun-Min Yang

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2 papers indexed here

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Open access Sep 2026

Artificial Intelligence and Accounting Information Quality: Causal Inference Based on Double Machine Learning

Analysis reveals that the improvement in accounting information quality associated with AI is stronger for firms located in regions with higher levels of marketization and more developed digital infrastructure, as well as for firms facing less intense market competition.

Jun-Min Yang, Ze-Lei Lin, Li He et al. · 0 citations
Open access Jul 2026

Artificial Intelligence and Corporate Internal Control Quality: Evidence from Chinese Listed Firms

It is indicated that AI significantly improves corporate internal control quality, mainly by enhancing firms’ human capital and reducing agency costs, and is more pronounced among manufacturing firms, firms with higher levels of digital infrastructure, and firms with greater information transparency.

Jun-Min Yang, Jing-Bo Cai, Li He et al. · 1 citation

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