数字金融对审计风险的影响研究——基于资源供给和信息渠道的实证考察

Research on the Impact of Digital Finance on Audit Risk:An Empirical Study Based on Resource Supply and Information Channels

文章以2011—2021年我国沪深两市A股非金融类上市企业为样本,实证考察数字金融对审计风险的影响机理及传导效果。研究发现:作为一种新型金融服务模式,数字金融发展通过资源供给和信息效应两种渠道显著降低了审计风险,且当审计师无行业专长、被审计单位为非国有控股企业以及在外部法律环境较好、媒体关注较高时,数字金融对审计风险的抑制效应更强;进一步分析表明,数字金融能够强化审计风险与审计质量的负向关系。研究不仅有助于厘清数字金融影响审计风险的机理,也为深化数字金融改革、优化调整审计师决策提供了一定的理论和经验证据。

This paper empirically investigates the mechanism and transmission effect of digital finance on audit risk,using a sample of non-financial listed enterprises in Shanghai and Shenzhen A-share in China from 2011 to 2021.It is found that,as a new financial service model,digital finance development can significantly reduce audit risk through two channels:resource supply and information effect,and the inhibition effect of digital finance on audit risk is stronger when auditors do not have industry audit specialty,the audited entity is a non-state-owned enterprise,the external legal environment is better and the media attention is higher.Further analysis also shows that digital finance can strengthen the negative relationship between audit risk and audit quality.The research in this paper not only helps clarify the mechanism of digital finance affecting audit risk,but also provides some theoretical and empirical evidence for deepening digital finance reform and optimizing the adjustment of auditors' decision making.