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New quality productivity, optimization of internal audits in commercial banks, and intelligent collaboration

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  • Zha, Jinlian

Abstract

This paper conducts an empirical analysis based on panel data from Chinese listed commercial banks between 2008 and 2023, investigating the impact of internal audit optimization and intelligent collaboration on new quality productive force. It also explores the moderating effect of intelligent collaboration on the relationship between internal audit optimization and new quality productivity in commercial banks. The study finds that internal audit optimization significantly promotes the new quality productivity of banks. Intelligent collaboration not only directly enhances new quality productivity but also positively reinforces the moderating effect of internal audit optimization on new quality productivity. Further heterogeneity analysis reveals that the promoting effect of internal audit optimization and intelligent collaboration on new quality productivity is more pronounced in the eastern regions.

Suggested Citation

  • Zha, Jinlian, 2025. "New quality productivity, optimization of internal audits in commercial banks, and intelligent collaboration," Finance Research Letters, Elsevier, vol. 86(PC).
    • Handle: RePEc:eee:finlet:v:86:y:2025:i:pc:s1544612325018331
    DOI: 10.1016/j.frl.2025.108579
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