Audit informatization, digital economy development, and corporate risk costs

Xiaoxiao Wang and Huimin Dong

Finance Research Letters, 2025, vol. 83, issue C

Abstract: Empirical research based on data from China between 2008 and 2023 indicates that the digitization of auditing increases the risk costs for enterprises, while the digital economy helps to reduce these costs. In the relationship between auditing digitization and enterprise risk costs, the digital economy plays a significant moderating role. There are notable differences in the impact of auditing digitization on risk costs between state-owned enterprises and private enterprises.

Keywords: Auditing informatization; Digital economy; Risk management (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612325009389
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009389

DOI: 10.1016/j.frl.2025.107679

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().