Intelligent Finance, Executive Personal Characteristics, and Accounting Information Quality: Empirical Evidence from China

Intelligent finance, integrating artificial intelligence into financial processes, is transforming corporate reporting. However, empirical evidence on its impact on accounting information quality (AIQ), particularly the contingent role of human capital, remains scarce in emerging markets. Using a textual analysis of financial reports from China’s A-share listed companies (2013–2023), this study constructs a novel measure of IF adoption. We find that IF significantly improves AIQ. Crucially, this positive effect is amplified when the CFO possesses an IT background, holds equity ownership, or receives higher compensation, highlighting the essential synergy between technology and executive expertise. Further analysis shows that the effect is stronger after national digitalization policies, within the IT industry, and in firms with greater standardization. Our findings provide robust evidence for policymakers and corporate boards on the value of investing in both intelligent technologies and complementary CFO capabilities.