Effects of information and technology application in audits and digital economy on enterprise risk management level

Yan Peng and Hao Jin

Finance Research Letters, 2025, vol. 73, issue C

Abstract: This study uses data from Chinese listed companies from 2012 to 2022 to examine the impact of applying information and technology in audits (audit informatization) and the digital economy on enterprise risk management levels. It empirically finds a direct and positive causal link between these factors, with technological innovation moderating this relationship. Furthermore, this influence is heterogeneous for state-owned and non-state-owned enterprises.

Keywords: Audit informatization; Digital economy; Risk management (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016222

DOI: 10.1016/j.frl.2024.106593

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