与客户共享审计人员可以改善供应商的数字化转型吗?
1School of Accountancy, Shandong University of Finance and Economics, Jinan, China.
Frontiers in psychology
|July 15, 2024
概括
与客户共享审计人员可以促进供应商的数字化转型,特别是对于那些权力和注意力较小的供应商来说. 这增强了监管和缓解了财务限制,最终促进了创新.
科学领域:
- 商业和管理的管理.
- 信息系统信息系统信息系统
- 审计 审计 审计 审计 审计
背景情况:
- 数字化转型对于高质量的发展和国家战略至关重要.
- 了解影响企业数字化转型的因素至关重要.
研究的目的:
- 调查客户和供应商之间共享审计师对供应商数字化转型的影响.
- 探索共享审计师通过哪些机制来影响这一过程.
主要方法:
- 从2007年到2021年,对中国A股上市公司的实证分析.
- 检查共享审计师与供应商数字化转型之间的关系.
主要成果:
- 与客户共享审计人员对供应商数字化转型产生积极影响.
- 对于具有较弱讨价还价能力,媒体知名度较低,审计行业专业知识较高的供应商来说,这种影响更为明显.
- 这些机制包括加强监管和减轻融资约束.
结论:
- 共享审计人员作为供应商数字化转型的催化剂.
- 这种由共同审计人员促进的转型,可以带来更多的创新.
- 研究结果为克服数字化转型挑战提供经验支持.
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