企业数字化转型与审计收费关系的实证研究

An Empirical Study of the Relationship between Corporate Digital Transformation and Audit Fees

企业数字化转型在推动企业高质量发展、产业变革等方面发挥着重要作用,同时对信息使用者产生了影响。利用沪深A股上市企业2011—2020年相关数据为研究样本,通过Python爬虫工具进行文本分析构建数字化转型程度衡量指标,以此分析企业数字化转型对审计收费的影响方向。研究结果表明,企业数字化转型程度与审计收费存在显著的正相关关系。进一步异质性分析发现,非国有企业进行数字化转型对审计收费的正向影响显著,在国有企业中不显著;在非国际“四大”审计的企业中两者的正相关关系才显著,在国际“四大”中不显著。为企业的数字化转型及会计师事务所的审计收费提供一定的理论依据和决策支持。

The digital transformation of enterprises plays an important role in promoting high-quality development and industrial transformation of enterprises,and at the same time has an impact on information users.Using the data related to Shanghai and Shenzhen A-share listed enterprises from 2011 to 2020 as the research sample,the degree of digital transformation was constructed by text analysis through Python crawler tool,so as to analyze the direction of the impact of enterprise digital transformation on audit fees.The research results show that there is a significant positive relationship between the degree of digital transformation and audit fees.Further heterogeneity analysis reveals that the positive impact of digital transformation on audit fees is significant in non-state enterprises,but not in state enterprises;the positive relationship is only significant in non-Big 4 audited enterprises,but not in international Big 4 audited enterprises.The positive relationship between the two is only significant in non-Big 4 auditors and not in the Big 4.Some theoretical basis and decision support are put forward for the digital transformation of enterprises and audit fees of accounting firms.