数字化转型与审计风险:一个倒U型关系

Digital Transformation and Audit Risk:An Inverted U-Shaped Relationship

近年来,随着数字技术的不断发展,数字化转型成为企业增强竞争力、实现高水平快速成长的重要途径之一。文章以2010-2021年中国沪深A股上市公司为样本,实证验证了数字化转型与审计风险的关系。结果表明,数字化转型对审计风险为先提高后抑制的“倒U型”作用,在企业数字化转型程度较低时,数字化转型给审计风险带来的边际效应为正,超过临界值之后,数字化转型能够抑制审计风险。

In recent years,with the continuous development of digital technology,digital transformation has become one of the most important ways for enterprises to enhance their competitiveness and achieve high-level and rapid growth.The relationship between digital transformation and audit risk is empirically verified using a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2010 to 2021.The results show that digital transformation has an"inverted U-shaped"effect on audit risk,and the marginal effect of digital transformation on audit risk is positive when the degree of digital transformation is low,and digital transformation can suppress audit risk after exceeding the critical value.