企业数字化转型提高了审计质量吗?——基于多时点双重差分模型的实证检验
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

国家社会科学基金项目(20BGL074)


Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    企业数字化转型作为促进数字经济与实体经济相互融合的重要方式,对构建新发展格局、促进经济高质量发展有着至关重要的作用。综合考虑企业数字化转型的三个阶段及其特点,利用文本挖掘和人工阅读相结合的方法,从二维角度衡量企业数字化转型,以2009—2019年沪深A股上市公司为样本数据,采用多时点DID模型,考察了企业数字化转型对审计质量的影响及作用渠道。研究发现,企业数字化转型可以通过提高信息透明度和降低企业风险承担来提高审计质量;在进一步研究中发现,企业数字化技术应用有利于审计质量的提高,而商业模式创新作用并不明显;企业数字化转型对审计质量的提高主要出现在盈利、机构持股较高及非国有企业里,并且在2015年国家实施实体经济数字化转型产业政策方案后,企业数字化转型提高审计质量的作用表现得更为明显。研究结果拓展了企业数字化转型的审计后果,为注册会计师应对企业数字化转型中的错报风险提供了丰富的经验证据。

    Abstract:

    As an important way to promote the integration of the digital economy and the real economy, the digital transformation of enterprises is closely related to the current construction of a new development pattern in which the great domestic cycle is the main body and the domestic and international cycles promote each other. Comprehensively considering the three stages and characteristics of enterprises digital transformation, taking the Shanghai and Shenzhen A share listed companies from 2009 to 2019 as sample data, combining text mining and manual reading, and using a multi time point DID model, this paper investigates the influence of enterprise digital transformation on audit quality and its function channel. It is found that the digital transformation of enterprises can improve audit quality by improving information transparency and reducing corporate risk taking. In further research, we find that the application of enterprise digital technology is conducive to the improvement of audit quality, while the role of business model innovation is not obvious. And the improvement of audit quality by digital transformation mainly occurs in profitable companies, companies with high institutional shareholdings, and non state owned enterprises. After the country implemented the real economy digital transformation industrial policy plan in 2015, the role of corporate digital transformation in improving audit quality is more obvious. In addition, this article also excludes alternative explanations of management incentives, equity checks and balances, and the degree of regional marketization. The conclusions of this paper have important theoretical and practical significance which not only expand the audit consequences of the digital transformation of enterprises, but also provide a wealth of empirical evidence for enterprises to implement digital transformation strategies.

    参考文献
    相似文献
    引证文献
引用本文

翟华云,李倩茹.企业数字化转型提高了审计质量吗?——基于多时点双重差分模型的实证检验[J].审计与经济研究test,2022,37(2):

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2022-04-03
  • 出版日期: