Does enterprise digital transformation affect audit opinion type?—Based on business evidence of Chinese listed companies

XiaoHong Dong and YinWei Jiang

Economics and Politics, 2024, vol. 36, issue 3, 1143-1163

Abstract: Utilizing text analysis through machine learning techniques, this study investigates the influence of enterprise digital transformation on audit opinions within China's A‐share listed companies spanning from 2011 to 2020. The findings underscore that enterprise digital transformation has the potential to bolster standard unqualified audit opinions through the enhancement of internal control quality and information transparency. Additionally, factors such as marketization level, property rights nature, and industry classification are found to be pivotal in shaping this relationship. These research outcomes not only extend the theoretical horizons of audit opinion studies but also offer valuable insights and recommendations for auditors to optimize the efficacy of audit opinions.

Date: 2024
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