摘要
在数字经济迅速发展的背景下,为保持强势的市场竞争地位,越来越多的企业纷纷开始进行数字化转型。与此同时,注册会计师也关注到数字化转型给审计工作带来的变化。基于此,本文从审计质量的视角出发,通过实证研究的方法探究企业数字化转型对审计质量产生的影响。研究发现,企业数字化转型能够对审计质量产生积极的影响;在进一步研究中发现,数字化转型对审计质量的促进作用在非国有企业中更加显著。
In the context of the rapid development of the digital economy, in order to maintain a strong market competitive position, more and more enterprises have begun to carry out digital transformation. At the same time, certified public accountants also pay attention to the changes brought by digital transformation to audit work. Based on this, from the perspective of audit quality, this paper explores the impact of enterprise digital transformation on audit quality through empirical research methods. The study found that the digital transformation of enterprises can have a positive impact on audit quality;in further research, it is found that the role of digital transformation in promoting audit quality is more significant in non-state-owned enterprises.
出处
《运筹与模糊学》
2023年第4期3257-3264,共8页
Operations Research and Fuzziology
