会计师事务所数字化转型与审计质量——来自数字化人才招聘的经验证据

Digital Transformation of Accounting Firms and Audit Quality--Evidence from online hiring

在科技革命和产业变革深入发展的大环境下,数字化转型是会计师事务所发展的必由之路。本文以2014-2022年A股上市公司为样本考察会计师事务所数字化转型如何提高审计质量。研究发现,会计师事务所通过招聘数字化人才助推其数字化转型,能够显著提高审计质量。机制检验显示,会计师事务所数字化人才招聘通过提高审计师个人能力、提高审计团队稳定性、改善被审计单位内部控制环境来提高审计质量。进一步分析显示,当被审计单位媒体关注度较高时,会计师事务所数字化人才招聘对审计质量的促进作用会减弱;数字化人才招聘不仅能够提高关键审计事项披露的充分性,而且也对审计时滞和审计费用有一定影响。

Under the circumstances of technological revolution and industrial transformation,digital transformation is especially crucial for CPA firms.We take A-share listed companies from 2014 to 2022 as a sample to investigate how digital transformation of accounting firms can improve audit quality.Our empirical findings indicate that the hiring of digital talents who help boost the digital transformation of accounting firms can significantly improve audit quality.The mechanism test shows that the hiring of digital talent improves audit quality by improving auditors'professional abilities,promoting the stability of audit teams,and improving auditees'governance environment.Furthermore,this research shows:when the auditee receives more media attention,the positive influence of digital talent hiring on audit quality is weakened;hiring of digital talents will affect audit delay and audit fees,in addition to the adequacy of the disclosure of key audit matters.