Digital Transformation of Supply Chain Enterprises and Audit Fees: The Moderating Effect of Shared Auditing

Yang Wu ()
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Yang Wu: Minzu University of China, School of Management

A chapter in Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), 2024, pp 161-172 from Springer

Abstract: Abstract Prior research the digital transformation of enterprises has an information spillover effect with the development of science and technology, that helps improve the efficiency of information transmission between enterprises in the supply chain and reduce information costs. Auditing as an important part of the accounting information quality supervision, has a large demand for enterprise information. This paper explores whether shared audits can enable supply chain enterprises to achieve the information exchange advantages generated by digital transformation, thereby lowering audit costs. Using a sample of China A-share market companies from 2012 to 2022, this paper tests how the digital transformation of downstream customers influences the audit fees of upstream enterprises in the supply chain, and explores the moderating role of shared auditing. The findings indicate that as downstream enterprises in the supply chain undergo greater degrees of digital transformation, the audit expenses of upstream companies increase accordingly, and shared auditing can help alleviate the increase in audit fees brought by the digital transformation of downstream enterprises to upstream companies. Further research finds that the heterogeneity of supply chain length and supplier enterprise scale also has a certain impact on the moderating effect of shared auditing.

Keywords: Digital Transformation; Supply Chain; Shared Audit (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-598-0_18

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