IDEAS home Printed from https://ideas.repec.org/a/eee/finlet/v85y2025ipbs1544612325012991.html

Big data tax collection and administration and quality of corporate accounting information

Author

Listed:
  • Zhou, Yan
  • Hao, Yinhui

Abstract

Against the backdrop of China's "Golden Tax Phase III" project implementation, this paper examines the impact of big data-driven tax administration on corporate accounting information quality and explores the underlying mechanisms. The research reveals that big data-driven tax administration notably curtails corporate earnings management and enhances accounting information quality, thus confirming its positive contribution to corporate governance. Further investigation shows that it indirectly fosters improvements in accounting information quality by boosting the transparency of corporate information disclosure. Moreover, heterogeneity analysis demonstrates that big data-driven tax administration has a more significant regulatory effect on state-owned enterprises, whereas its influence is comparatively milder in private enterprises.

Suggested Citation

  • Zhou, Yan & Hao, Yinhui, 2025. "Big data tax collection and administration and quality of corporate accounting information," Finance Research Letters, Elsevier, vol. 85(PB).
    • Handle: RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012991
    DOI: 10.1016/j.frl.2025.108041
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1544612325012991
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.frl.2025.108041?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Li, Quan & Chen, Huimin & Chen, Yang & Xiao, Tong & Wang, Li, 2023. "Digital economy, financing constraints, and corporate innovation," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
    2. Hao, Jing, 2023. "Retail investor attention and corporate innovation in the big data era," International Review of Financial Analysis, Elsevier, vol. 86(C).
    3. Guo, Yixuan & Wang, Jian & Wang, Heng & Zhang, Fan, 2024. "The impact of big data tax collection and management on inefficient investment of enterprises — A quasi-natural experiment based on the golden tax project III," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 678-689.
    4. Zhou, Zhongsheng & Li, Zhuo, 2023. "Corporate digital transformation and trade credit financing," Journal of Business Research, Elsevier, vol. 160(C).
    5. Zhang, Chao & Zhu, Weidong & Dai, Jun & Wu, Yong & Chen, Xulong, 2023. "Ethical impact of artificial intelligence in managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    6. Surajit Bag & Shivam Gupta & Ajay Kumar & Uthayasankar Sivarajah, 2021. "An integrated artificial intelligence framework for knowledge creation and B2B marketing rational decision making for improving firm performance," Post-Print hal-03188195, HAL.
    7. Nan Wang & Baolian Chen & Liya Wang & Zhenzhong Ma & Shan Pan, 2024. "Big data analytics capability and social innovation: the mediating role of knowledge exploration and exploitation," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-18, December.
    8. Freiman, Jamie W. & Kim, Yongbum & Vasarhelyi, Miklos A., 2022. "Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
    9. Zhang, Jinzhu & Liu, Yu & Zhou, Meifang & Chen, Boyang & Liu, Yawen & Cheng, Baodong & Xue, Jinjun & Zhang, Wei, 2022. "Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity," Energy Policy, Elsevier, vol. 164(C).
    10. Wu, Guanzheng & Li, Yang, 2025. "Tax-related information regulatory capacity and accounting information quality," International Review of Financial Analysis, Elsevier, vol. 99(C).
    11. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    12. Sun, Guanglin & Li, Ting & Ai, Yongfang & Li, Qinghai, 2023. "Digital finance and corporate financial fraud," International Review of Financial Analysis, Elsevier, vol. 87(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shen, Li & Zhang, Lishu & Jiang, Yuanyuan & Wang, Sen, 2025. "Can the development of digital finance enhance the quality of export products? An analysis based on heterogeneity and moderating effects," Finance Research Letters, Elsevier, vol. 85(PB).
    2. Wang, Mansi & Yu, Xinxin & Hong, Xinyi & Yang, Xiaotao, 2025. "Can digital finance promote green innovation collaboration in enterprises?," Global Finance Journal, Elsevier, vol. 65(C).
    3. Li, Zongmin, 2025. "Employee stock ownership, agency costs and corporate financial information quality," Finance Research Letters, Elsevier, vol. 85(PD).
    4. Zhang, Hua & Lai, Jie & Guo, Zheng, 2025. "When greenwashing meets ESG: Exploring the role of third-party ESG ratings in corporate greenwashing behavior," Journal of Business Research, Elsevier, vol. 200(C).
    5. Yin, Lei & Sun, Guanglin & Kong, Tao, 2025. "Regional big data development and corporate financial fraud," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
    6. Wang, Shuwen & Yang, Ruiqi & Li, Yanru, 2025. "Collateral reform and firm value: Empirical evidence from the natural experiment of civil code of the PRC," International Review of Financial Analysis, Elsevier, vol. 106(C).
    7. Liang, Yixin & Wei, Ran & Duan, Dingkang, 2025. "Digital financial development and commercial bank stability," International Review of Economics & Finance, Elsevier, vol. 97(C).
    8. Guo, Xiaoxu & Wang, Yihan, 2025. "Effects of digital finance on enterprise total factor productivity: Evidence from the perspective of innovation level," Finance Research Letters, Elsevier, vol. 72(C).
    9. Cui, Xiaoping & Sun, Ke & Zhang, Tianrui, 2025. "Optimization of human capital in management and integration with digital finance: Strategies for enhancing corporate competitiveness," Finance Research Letters, Elsevier, vol. 83(C).
    10. Li, Jing, 2025. "Corporate governance, fraud learning cycles, and financial fraud detection: Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, vol. 76(C).
    11. Lyu, Qian & Chai, Binkai & Tao, Zhensheng, 2025. "The impact of digital finance on carbon emissions of manufacturing enterprises," Finance Research Letters, Elsevier, vol. 85(PB).
    12. Jianmei Liu & Shujing Chen & Fei Su & Jia Liu, 2025. "Digital Transformation Disclosure and Bank Loans: An Information Heterogeneity Perspective," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 4004-4038, October.
    13. Cuicui Chu & Youjin Lv, 2025. "Digital Finance, Financing Dilemma and Corporate Tax Avoidance——Empirical Evidence From A-Share Listed Companies in China," SAGE Open, , vol. 15(2), pages 21582440251, May.
    14. Nie, Song & Wang, Shihao & Ji, Qiang, 2025. "Break down data silos: Does public data openness improve corporate ESG performance?," International Review of Financial Analysis, Elsevier, vol. 106(C).
    15. He, Yan & Lin, Chen, 2025. "Dynamic impact of media coverage on corporate risk management: Moderating effect of environmental policies and heterogeneity analysis," International Review of Economics & Finance, Elsevier, vol. 100(C).
    16. Zheng, Minyu, 2025. "Digital finance, financing constraints, and regional trade development," Finance Research Letters, Elsevier, vol. 85(PC).
    17. Zhang, Ping & Wang, Yiru, 2025. "Digital finance and stock price crash: Evidence from China," Emerging Markets Review, Elsevier, vol. 66(C).
    18. Qi, Yu & Su, Hang, 2025. "Can artificial intelligence mitigate corporate fraud? Exploring the influence of institutional cross-holdings and financial misallocation," Pacific-Basin Finance Journal, Elsevier, vol. 92(C).
    19. Li, Shuang & Xie, Nan, 2025. "The impact of digital finance on firms' digital Transformation: Mechanism analysis based on enterprise financing," International Review of Economics & Finance, Elsevier, vol. 101(C).
    20. Wang, Wei & Bai, Xiaoyu, 2025. "Digital economy in rural areas and credit costs: mediating role of financial inclusion," Finance Research Letters, Elsevier, vol. 86(PB).

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012991. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/frl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.