Enterprise Digital Transformation,Information Transparency and Audit Quality
Based on the data of China's A-share listed enterprises from 2012 to 2021,the impact of enterprise digital transformation on audit quality and the mediating role of information transparency were studied.The results show that the digital transformation of enterprises can significantly promote the audit quality,and the higher the degree of enterprise digitalization,the higher the information transparency,the lower the accrued profit of the enterprise,the higher the audit quality,and the conclusion is still valid after considering the endogenous problem.Therefore,China should adhere to the comprehensive promotion of industrial digitalization,enterprises should actively embrace digitalization,and the whole society should work together to create a good environment for the development of the digital economy.
enterprise digital transformationinformation transparencyaudit quality
NETL
NSTL
万方数据
