摘要
为探求数字化转型、审计质量与融资约束之间的联系,采用实证研究的方法,以2013—2021年沪深两市A股制造业上市公司作为研究样本,分析了数字化转型及审计质量对融资约束的影响,进一步分析了审计质量在数字化转型与融资约束关系中的调节作用。结果表明:数字化转型程度高的制造业企业融资约束程度越低;审计质量与融资约束呈负相关;审计质量对数字化转型与融资约束关系起显著负向调节作用。研究结论为制造业企业降低融资约束提供参考。
To explore the relationship between digital transformation,audit quality,and financing constraints,empirical research was conducted using A-share manufacturing listed companies in the Shanghai and Shenzhen stock markets from 2013 to 2021 as research samples.The impact of digital transformation and audit quality on financing constraints was analyzed,and the moderating role of audit quality in the relationship between digital transformation and financing constraints was further explored.The results show that manufacturing enterprises withhigh degree of digital transformation have lower degree of financing constraints;audit quality is negatively correlated with financing constraints;audit quality plays a significant negative role in regulating the relationship between digital transformation and financing constraints.The research conclusion provides a reference for manufacturing enterprises to reduce financing constraints.
作者
韩晓晨
陈风帆
刘桂芳
HAN Xiaochen;CHEN Fengfan;LIU Guifang(School of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2023年第6期421-427,共7页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅社科项目(LJKR0145)。
关键词
数字化转型
融资约束
审计质量
制造业企业
digital transformation
financing constraints
audit quality
manufacturing enterprises
