数字经济、外部监管与企业审计质量

Digital Economy,External Regulation,and Enterprise Audit Quality

随着互联网技术的发展,数字经济时代已经来临,审计工作面临的环境瞬息万变且更加复杂,这将对审计质量产生重要影响。本文基于构建的地级市数字经济数据和上市公司数据考察数字经济对企业审计质量的影响。实证结果显示,数字经济会显著提升企业审计质量,而降低企业经营风险和提升审计师行业专长是其有效机制。异质性检验表明,数字经济对企业审计质量的促进效应在内部控制质量、信息披露质量以及审计人员能力较低的企业样本中较大。进一步的调节效应显示,法律监管以及新闻媒体监管力度越大,数字经济对审计质量的提升作用越弱。这表明,外部监管和数字经济对审计质量提升存在替代作用。本研究丰富了数字经济对审计质量的影响研究方面的文献,有助于推动数字经济与审计融合,推动新时代审计高质量发展。

With the development of internet technology,the digital economy era has arrived,and the environment faced by audit work is constantly changing and becoming more complex,which will have a significant impact on audit quality.This article examines the impact of digital economy on the quality of enterprise auditing based on the constructed digital economy data of prefecture level cities,as well as audit and financial data of listed companies.The empirical results show that the digital economy will significantly improve the quality of corporate auditing and reduce operational risks,which is its effective mechanism.Heterogeneity testing indicates that the promoting effecet of the digital economy on corporate audit quality is relatively large in the sample of companies with low internal quality,low infornation disclosure quality,and low auditor capabilities.Further regulatory effects indicate that the stronger the legal and news media regulation,the weaker the role of the digital economy in improving audit quality,indicating that external regulation and the digital economy have a substitute effect on improving audit quality.This study enriches the literature on the impact of the digital economy on audit quality,which helps to promote the integration of the digital economy and audit,and promotes the high-quality development of audit in the new era.