Digital Transformation of National Audits and Regional Sustainable Development: Quasi-Natural Experiment on the Establishment of National Audit Digital Departments

Yuhan Zhang, Yuankang Zhang and Zichen Wang ()
Additional contact information
Yuhan Zhang: School of Management, Ocean University of China, Qingdao 266100, China
Yuankang Zhang: College of Environment and Safety Engineering, Qingdao University of Science and Technology, Qingdao 266100, China
Zichen Wang: School of Management, Ocean University of China, Qingdao 266100, China

Sustainability, 2024, vol. 16, issue 24, 1-21

Abstract: Promoting the realization of sustainable development goals is an important aspect of the national audit’s work. In practice, the digital transformation of the national audit, which emphasizes the integrated development of digital technology and traditional auditing methods, has emerged as a significant tool for advancing regional sustainable development. Based on the quasi-natural experiment of the establishment of a national audit digital department, the impact of national audit digital transformation on the effectiveness of regional sustainable development and the mechanisms through which it operates is empirically tested in this study. The findings reveal that national audit digital transformation significantly promotes regional sustainable development. A mechanism analysis indicates that national audit digital transformation promotes regional sustainable development by improving the performance of the government’s environmental governance and corporate green innovation. A heterogeneity analysis further demonstrates that the positive effects of national audit digital transformation on regional sustainable development are more pronounced in regions characterized by a high reliance on secondary industries, intense government competition, and elevated public concern for environmental issues.

Keywords: digital transformation; sustainable development; national audit; difference-in-differences approach (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2071-1050/16/24/10830/pdf (application/pdf)
https://www.mdpi.com/2071-1050/16/24/10830/ (text/html)

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:gam:jsusta:v:16:y:2024:i:24:p:10830-:d:1540989

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().