R&D Investment, Internal Audit Quality and Enterprise Performance

DOI

10.2991/978-94-6463-742-7_34How to use a DOI?

Keywords

R&D investment; internal audit quality; enterprise performance; publishing industry

Abstract

In order to make full use of big data technology and realize digital transformation, China’s publishing enterprises have increased their R&D investment. Taking Chinese A-share listed companies in the publishing industry as the target, an OLS regression model is used to empirically examine the impact of R&D investment and internal audit quality on enterprise performance. It is found that R&D investment of listed companies in the publishing industry is significantly negatively correlated with enterprise performance in the current period and the following two periods, and the low intensity of R&D investment is an important reason for the failure of R&D investment to bring about performance improvement; the quality of internal auditing is not only significantly positively correlated with enterprise performance but also has the role of positively moderating the relationship between R&D investment and enterprise performance; in the process of marketization reform, the quality of internal audits of listed companies in the publishing industry has been continuously improved, which has contributed to the improvement of corporate performance. Listed companies in the publishing industry should, on the one hand, increase the intensity of R&D investment, strengthen the construction of software and hardware facilities, and improve the data processing capability; on the other hand, they should improve the internal audit and give full play to the value-added function of internal audit.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jing Wang
AU  - Chunhui You
PY  - 2025
DA  - 2025/05/31
TI  - R&D Investment, Internal Audit Quality and Enterprise Performance
BT  - Proceedings of the 2025 4th International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2025)
PB  - Atlantis Press
SP  - 307
EP  - 320
SN  - 1951-6851
UR  - https://doi.org/10.2991/978-94-6463-742-7_34
DO  - 10.2991/978-94-6463-742-7_34
ID  - Wang2025
ER  -