摘要
以2012—2021年我国A股上市企业数据为样本,研究企业数字化转型对审计质量的影响,以及信息透明度的中介作用。结果表明,企业数字化转型可对审计质量具有明显促进作用,并且企业数字化程度越高,信息透明度也就越高,此时企业可操纵性应计利润越低,审计质量越高,在考虑了内生性问题之后,结论依然成立。因此,我国应当坚持全面推动产业数字化,企业积极拥抱数字化,全社会共同为数字经济发展营造良好环境。
Based on the data of China's A-share listed enterprises from 2012 to 2021,the impact of enterprise digital transformation on audit quality and the mediating role of information transparency were studied.The results show that the digital transformation of enterprises can significantly promote the audit quality,and the higher the degree of enterprise digitalization,the higher the information transparency,the lower the accrued profit of the enterprise,the higher the audit quality,and the conclusion is still valid after considering the endogenous problem.Therefore,China should adhere to the comprehensive promotion of industrial digitalization,enterprises should actively embrace digitalization,and the whole society should work together to create a good environment for the development of the digital economy.
作者
李艳艳
LI Yanyan(School of Business,Xi’an University of Finance and Economics,Xi’an 710100,China)
出处
《科技和产业》
2024年第4期23-27,共5页
Science Technology and Industry
关键词
企业数字化转型
信息透明度
审计质量
enterprise digital transformation
information transparency
audit quality
作者简介
李艳艳(1999-),女,河南林州人,硕士研究生,研究方向为审计理论与实务。
