随着现代化信息技术的不断发展,数字化转型成为推动我国社会经济发展的新动能,企业数字化转型也成为企业新兴发展趋势。对于企业而言,数字化转型可以赋能企业生产经营的全过程,提高企业经营效率。这势必也会对企业财务信息的生成、处理、报告产生影响,进而影响审计工作效率与审计费用。在此背景下,本文旨在研究企业数字化转型对审计定价的影响。本文利用2010~2022年度沪深A股制造业上市公司数据,通过固定效应模型检验数字化转型对审计定价的影响;此外,通过中介效应模型剖析其影响机制;在此基础上,根据注册会计师专业胜任能力、产权性质进行异质性分析。研究发现,企业的数字化转型显著降低了审计定价;机制分析表明,数字化转型可以通过抑制企业风险降低审计定价;异质性分析表明,数字化转型对非四大审计公司及非国有企业的审计费用降低效应更为显著。本文的研究内容从审计费用角度补充了数字化转型的经济后果,对于引导企业数字化转型决策具有实践意义与参考价值。With the continuous development of modern information technology, digital transformation has become a new driving force for promoting China’s social and economic development, and enterprise digital transformation has also become an emerging development trend. For enterprises, digital transformation can empower the entire process of production and operation, and improve operational efficiency. This will inevitably have an impact on the generation, processing, and reporting of financial information for enterprises, thereby affecting the efficiency of audit work and audit fees. In this context, this article aims to study the impact of enterprise digital transformation on audit pricing. This article uses data from Shanghai and Shenzhen A-share manufacturing listed companies from 2010 to 2022 to test the impact of digital transformation on audit pricing through a fixed effects model;In addition, analyzing its impact mechanism through the mediation effect model;On this basis, heterogeneity analysis is conducted based on the professional competence and property rights of certified public accountants. Research has found that digital transformation of enterprises significantly reduces audit pricing;Mechanism analysis shows that digital transformation can reduce audit pricing by suppressing enterprise risks;Heterogeneity analysis shows that digital transformation has a more significant effect on reducing audit fees for non-Big Four audit firms and non-state-owned enterprises. The research content of this article supplements the economic consequences of digital transformat
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