中国企业的数字化转型如何影响审计人员的转换?
1School of Economics and Management Northwest University, Xi'an, China.
PloS one
|September 17, 2024
概括
企业的数字化转型通过改善信息流和内部控制来减少审计师的转换. 这项研究量化了这种影响,为数字时代的企业和审计师提供了洞察力.
科学领域:
- 会计和信息系统会计和信息系统
- 审计和数字化转型 审计和数字化转型
背景情况:
- 数字化转型显著改变了企业对审计服务和审计师供应的需求.
- 显然需要了解企业数字化转型与审计师转换模式之间的关系.
研究的目的:
- 调查企业数字化转型对审计师切换频率的影响.
- 探索数字化转型如何影响审计师效率和审计服务市场.
主要方法:
- 利用Python进行机器学习和文本分析,以衡量企业的数字化转型.
- 分析了中国上市公司的数据,以评估数字化转型和审计师变化之间的相关性.
主要成果:
- 经历数字化转型的公司的审计员更换频率较低.
- 数字化转型缓解了信息不对称性,加强了内部控制,并影响了审计费用,从而促进了审计师的稳定性.
结论:
- 企业的数字化转型通过提高透明度和控制效率,对审计人员的保留产生了积极的影响.
- 该研究为数字化转型提供了一种新的测量方法,为数字经济中不断发展的审计师与客户关系提供了洞察力.
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