The Impact of Enterprise Digital Transformation Audit Fees:Based on the Perspective of Internal Control
Digital transformation is a key breakthrough point in the current enterprise innovation and reform,and it is bound to have an impor-tant impact on the operation and management of enterprises.Based on the data of A-share listed enterprises from 2011 to 2021,the impact of digital transformation on audit fees and its mechanism of action is investigated.It is found that there is an inverted U-shaped trend between the degree of digital transformation and audit fees.On this basis,the mediating role of internal control in the relationship is explored in depth.The further analysis shows that the inverted U-shaped relationship between digital transformation and audit fees is more significant in non-Big 4 and manufacturing companies.It is of great significance for enterprises to carry out digital transformation.
NETL
NSTL
万方数据
