企业数字化转型对审计费用的影响——基于内部控制的调节效应

Impact of Enterprise Digital Transformation on Audit Expenses:Adjustment Effect Based on Internal Control

文章以2010—2021年A股上市公司面板数据为样本,实证检验企业数字化转型程度对审计费用的影响,并进一步探究内部控制对二者关系的调节作用。结果表明,企业数字化转型程度越高,收取的审计费用越低。内部控制会强化企业数字化转型对审计费用的负向作用,此影响作用在非国有上市企业中更为显著。这为企业数字化转型研究提供了更多支撑,并可以为企业数字化转型、审计收费提供理论依据和决策支持。

Based on the data of A-share listed companies from 2010 to 2021,this paper empirically tests the influence of the degree of digital transformation on audit fees,and further explores the moderating effect of internal control on the relationship between them.The research shows that the higher the enterprise digital transformation is,the lower the audit fees will be.Internal control will strengthen the negative effect of enterprise digital transformation on audit costs,which is more significant in non-state-owned listed enterprises.This paper provides more support for the study of enterprise digital transformation,and can provide theoretical basis and decision support for enterprise digital transformation and audit fees.