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The aim of this paper is to explore the relationship between digital transformation and corporate fraud.

This paper uses panel data of Chinese listed corporations from 2010 to 2021 and captures digital transformation from the perspectives of awareness and investment by extracting related content from annual reports. Our work investigates whether and how digital transformation influences corporate fraud and examines the moderating effects of the legal environment, media environment and privacy concerns.

Our findings show that digital transformation, captured either from awareness or actual investment, can significantly alleviate corporate fraud. Our results are robust in a set of endogeneity tests and robustness checks. Additionally, we confirm that digital transformation alleviates corporate fraud through two mechanisms: improving internal monitoring and boosting information flow. Additionally, this alleviating effect is more pronounced for corporations with fewer privacy concerns and in worse legal and media environments.

Our findings provide insights for policymakers to motivate corporations to engage in digital transformation for fraud prevention. We also offer guidelines for corporations to improve their awareness and actual investments in digital transformation and take advantage of its governance effect in preventing corporate fraud.

Overall, we highlight the governance role of digital transformation in alleviating corporate fraud and provide policy implications for regulators in emerging economies to regard digital transformation as an effective tool for fraud prevention.

Organizations in today's changing environment face significant challenges, requiring continual innovation. Understanding oneself from the employee's perspective is paramount, especially in organizations and businesses, transforming all levels, accommodating new work paradigms and adapting to the post-pandemic business world. The authors examine the employees' critical dimensions, self-concept and resilience through self-reported studies to ascertain the impact on their performance in the organization. Self-concept, a multidimensional knowledge structure, implies the individual's description and examination, including psychological characteristics, attributes and skills. On the other hand, resilience is adapting appropriately to adversity, challenges and stressful situations and emerging unscathed. Resilience additionally leads to profound personal growth and acceptance of reality. It also endows the individual's sense of identity over time. It provides insights into work behavior and outcomes and fosters a positive psychological perspective to improve performance. Job performance is an observable individual performance that adds value and enables organizational goal achievement. To sum job performance is an achievement-related behavior. The research study examines the relationship between employee self-concept, resilience and performance elements (task, contextual and counterproductive work behavior).

Cross-sectional data were collected from 224 employees from the retail sector to test the hypotheses among self-concept, employee performance elements and resilience. SPSS 21.0 was used, and the authors conducted reliability, correlation and regression analysis using statistical tools to analyze the mediating effect.

Self-concept and employee performance elements have significant relationships. The mediating effect of resilience on the relationship between self-concept and counterproductive work behavior and self-concept and contextual performance is significant. In contrast, resilience does not impact the relationship between self-concept and task performance.

The authors examined a framework of untested variables, namely self-concept and the different factors of performance (task, contextual and counterproductive behavior). The authors investigated the mediating effect of resilience in the model, which was not previously explored.