Research on Enterprise Digital transformation and Audit Quality -- Based on the perspective of corporate governance

DOI

10.2991/978-94-6463-326-9_54How to use a DOI?

Keywords

Enterprise Digital Transformation; Corporate Governance; Audit Quality

Abstract

The digital trend has promoted enterprise transformation, improved corporate governance efficiency, and can promote high-quality development of enterprises. This paper uses the text analysis method to measure the Digital transformation of enterprises. Taking Shanghai and Shenzhen A-share listed companies from 2010 to 2020 as the research sample, this paper examines the impact of Digital transformation on audit quality and its mechanism, and studies the relationship between the two from the perspective of corporate governance. The study found that enterprise Digital transformation can significantly improve the quality of enterprise audit. The mechanism test shows that the Digital transformation of enterprises promotes the audit quality by improving the internal information transparency of enterprises and alleviating agency costs. From the perspective of corporate governance, internal management power and external legal perspective can positively regulate the relationship between the two. This article provides theoretical support and operational evidence for improving the quality of corporate auditing and promoting the development path of corporate auditing quality from the perspective of corporate governance.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Guoye Feng
AU  - Mingming Wu
AU  - Qinan Tong
AU  - Huiying Wu
AU  - Ziwei Cai
AU  - Bingjie Zhou
AU  - Junbo Huang
PY  - 2023
DA  - 2023/12/30
TI  - Research on Enterprise Digital transformation and Audit Quality -- Based on the perspective of corporate governance
BT  - Proceedings of the 2023 3rd International Conference on Business Administration and Data Science (BADS 2023)
PB  - Atlantis Press
SP  - 522
EP  - 534
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-326-9_54
DO  - 10.2991/978-94-6463-326-9_54
ID  - Feng2023
ER  -