摘要
随着数字经济的发展,会计师事务所信息化建设不断加强。基于2017—2019年41家会计师事务所的调研数据,实证检验了数字经济背景下审计信息化对审计质量的影响。研究发现,审计信息化水平越高,审计质量越高。机制检验结果表明,审计信息化通过提高审计效率和审计师行业专长来提高审计质量。异质性分析结果显示,在非“四大”和未变更客户的会计师事务所,以及信息化程度较高、位于智慧城市和高管团队更年轻的企业,审计信息化对审计质量的正向影响效应更显著。进一步研究发现,审计信息化提高审计质量进而促进了企业价值的提升。因此,会计师事务所应充分重视审计信息化建设,加强对审计师信息化知识的培训,提高审计效率和审计师行业专长,充分发挥审计信息化对审计质量的提升作用。
With the development of the digital economy,the informatization of accounting firms has been accelerating.Based on the survey data of 41 accounting firms from 2017 to 2019,this paper empirically tests the impact of audit informatization on audit quality in the era of digital economy.This paper finds that the higher the level of audit informatization,the better the audit quality.The mechanism test shows that audit informatization improves audit quality through improving audit efficiency or auditor industry expertise.The heterogeneity analysis shows that audit informatization improves the audit quality more significantly in the non-Big Four audit firms and accounting firms with unchanged clients,in enterprises with high information levels and younger senior managers,and in enterprises in the smart cities.Further analysis shows that audit informatization enhances corporation value through improving the audit quality.Therefore,accounting firms should pay full attention to the construction of audit informatization,strengthen the training of auditors in information technology,and improve audit efficiency and auditor industry expertise,so as to give full play to the role of audit informatization in improving audit quality.
作者
王帆
任瑞雪
WANG Fan;REN Ruixue(School of Accounting,Zhejiang Gongshang University,Hangzhou,Zhejiang 310018,China)
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2023年第4期47-59,共13页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
浙江省基础公益研究计划资助项目(Y23G020026)
浙江省高校重大人文社科攻关计划项目(2023GH039)
浙江省省属高校基本科研业务费专项资金项目(QR202203)。
关键词
数字经济
审计信息化
审计质量
信息系统
会计师事务所
digital economy
audit informatization
audit quality
information system
accounting firms
