- Original authors / creators
- Junhui Li; Xianzhi Zhang
- Original publication
- PLOS One · Public Library of Science · 2025-04-22
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- CC BY 4.0
© 2025 Li, Zhang
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https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Article-specific license URL: https://creativecommons.org/licenses/by/4.0/ - Edition changes
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- Adjacent research, not a directly sampled family-office study. Applicability to a family office requires separate assessment. The mediating variable in this study is internal control quality. We follow the approach of previous studies (Lu et al., 2015; Cao et al., 2022; Zhang et al., 2023) [111–113] and use the internal control index from the Dibo (The internal control index is sourced from Dib Enterprise Risk Management Technology Co. LTD, which is a composite index that reflects the internal control quality based on the listed firm’s internal control disclosure, internal control assessment, and auditing/assurance reports. Scholars seeking access to relevant data can visit the official website https://www.dibcn.com/to purchase the Internal Control data. While acknowledging potential limitations in accessing China-specific Internal Control data sources, our commitment lies in ensuring the reliability and transparency of the data sources utilized in our study. Should there be reasonable requests, we are prepared to provide access to the original data underpinning our research). Database as a measure of internal control quality (Icq) in enterprise groups, calculated as the internal control index divided by 100. 75ChenL, TongT, TangS, HanN. Governance and design of digital platforms: a review and future research directions on a meta-organization. J Manag. 2022;48:147–84. doi: 10.1177/01492063211045023
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