 The effect of enterprise digital transformation on audit efficiency—Evidence from ChinaAolin Leng and Yue Zhang Technological Forecasting and Social Change, 2024, vol. 201, issue C Abstract: The digital transformation of enterprises is the key to conforming to the trends of the times and realizing reform and innovation. Digital transformation will change the enterprise risk and information environment, and also bring challenges to the audit business. This study takes China's Shanghai and Shenzhen A-share listed companies from 2011 to 2021 as a sample, starting from the perspective of audit delay, and empirically tests the impact of enterprise digital transformation on audit efficiency. The results of the study found that the higher the degree of enterprise digital transformation, the more serious the audit delay and the lower the audit efficiency. Further research found that in non-high-tech enterprises and when audited by non-international “Big 4” and accounting firms without digital expertise, the effect of enterprise digital transformation on reducing audit efficiency is more obvious. This study expands the research field of enterprise digital transformation and auditing and provides empirical evidence for improving auditing efficiency. Keywords: Digital transformation; Audit efficiency; Audit delay; China (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:tefoso:v:201:y:2024:i:c:s0040162524000118 DOI: 10.1016/j.techfore.2024.123215 Access Statistics for this article Technological Forecasting and Social Change is currently edited by Fred Phillips More articles in Technological Forecasting and Social Change from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.