数字化转型、审计质量与企业创新绩效

Digital Transformation,Audit Quality and Enterprise Innovation Performance

企业数字化转型符合信息时代发展的趋势,为企业创新创造了条件。基于2012—2022年A股上市公司数据进行实证分析,研究数字化转型对企业创新绩效的关系以及审计质量在其中的作用机理。研究发现,数字化转型对企业创新绩效有显著的提升作用,并且数字化转型会改善企业环境与条件,提高外界审计质量,提升企业创新绩效。异质性分析发现,数字化转型对企业创新绩效的提升更显著地存在于国有企业和大规模企业。从数字化转型视角丰富和拓展了企业创新绩效相关研究,研究结论对于企业抓住数字化转型红利,促进企业创新发展战略以及提高审计效率具有一定的启示作用。

The digital transformation of enterprises conforms to the trend of the development of the information age,creating conditions for enterprise innovation.Based on the data of A-share listed companies from 2012 to 2022,the relationship between digital transformation and corporate innovation performance was empirically analyzed,as well as the mechanism of the role of audit quality in it.It is found that digital transformation has a significant improvement effect on the innovation performance of enterprises,and it can improve the environment and conditions of enterprises,enhance the quality of external audits,and enhance the innovation performance of enterprises.Heterogeneity analysis found that the improvement of innovation performance by digital transformation is more significant in state-owned enterprises and large-scale enterprises.From the perspective of digital transformation,research on enterprise innovation performance has been enriched and expanded.The research conclusions have certain enlightening effects on enterprises seizing the dividends of digital transformation,promoting innovation development strategies,and improving audit efficiency.