The Impact of Digital Transformation on Audit Fees:An Empirical Analysis with Mediating Effect of Corporate Goodwill
Based on the data of Chinese A-share Growth Enterprise Market-listed companies from 2010 to 2022,this paper utilizes a multiple linear regression model to investigate the impact of digital transformation on audit fees.The results indicate that the digital transformation process is positively correlated with the rise in audit expenses,particularly in heavily polluting industries.Further analysis reveals that goodwill plays an intermediary role in increasing audit costs during enterprise digital transformation.In light of this,enterprises should enhance the predictability and planning of audit costs,comprehensively consider the balance between digital investment and audit costs,promptly adjust audit strategies and resource allocation.Regulators should promptly adjust audit industry regulations to address digital transformation.
digital transformationaudit feesmediation effectmultiple linear regression
万方数据
