审计
数字化转型
业务
会计
中国
信息技术审计
转化(遗传学)
样品(材料)
产业组织
内部审计
联合审计
计算机科学
生物化学
化学
色谱法
万维网
政治学
法学
基因
标识
DOI:10.1016/j.techfore.2024.123215
摘要
The digital transformation of enterprises is the key to conforming to the trends of the times and realizing reform and innovation. Digital transformation will change the enterprise risk and information environment, and also bring challenges to the audit business. This study takes China's Shanghai and Shenzhen A-share listed companies from 2011 to 2021 as a sample, starting from the perspective of audit delay, and empirically tests the impact of enterprise digital transformation on audit efficiency. The results of the study found that the higher the degree of enterprise digital transformation, the more serious the audit delay and the lower the audit efficiency. Further research found that in non-high-tech enterprises and when audited by non-international “Big 4” and accounting firms without digital expertise, the effect of enterprise digital transformation on reducing audit efficiency is more obvious. This study expands the research field of enterprise digital transformation and auditing and provides empirical evidence for improving auditing efficiency.
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