企业数字化转型能抑制审计风险吗?

Can Enterprise Digital Transformation Curb Audit Risk?

数字化转型的开展能够优化企业运营并减少企业内外的信息不对称,为降低审计风险创造了条件。以2010-2019年中国沪深A股上市公司为研究对象,分析了企业数字化转型对审计风险的影响方向与作用机理。研究结果表明,企业数字化转型有助于降低审计风险,并通过内控优化、信息披露两种渠道实现。异质性分析显示,从审计主体层面来看,当审计师来自国内十大时企业数字化转型降低审计风险的功效有所提升;从审计客体层面来看,非国有企业进行数字化转型能够更为有效地减少审计风险;从外部治理环境来看,当法律环境较好、媒体关注较多时,企业数字化转型可以更好地抑制审计风险。进一步地,企业数字化转型减少审计风险可以明显降低股价崩盘风险,可见有效防范审计风险具有重要意义。

The development of digital transformation can optimize the enterprise operation and reduce the information asymmetry inside and outside the enterprise,which creates conditions for reducing the audit risk.Taking China’s Shanghai-Shenzhen A-share listed companies from 2010 to 2019 as the research object,this paper analyzes the influence direction and mechanism of enterprise digital transformation on audit risk.The results show that the digital transformation of enterprises can help to reduce audit risks,which can be achieved through internal control optimization and information disclosure.Heterogeneity analyses show that from the audit subject level,when the auditor is from the top ten domestic enterprises,the effect of digital transformation to reduce audit risk is improved.From the perspective of audit object,digital transformation of non-state-owned enterprises can reduce audit risks more effectively.From the perspective of external governance environment,when the legal environment is better and the media pays more attention,the digital transformation of enterprises can better curb the audit risk.Furthermore,the reduction of audit risk by enterprise digital transformation can significantly reduce the risk of stock price crash,which shows that it is of great significance to effectively prevent audit risk.