Digital Transformation,Audit Quality and Enterprise Innovation Performance
The digital transformation of enterprises conforms to the trend of the development of the information age,creating conditions for enterprise innovation.Based on the data of A-share listed companies from 2012 to 2022,the relationship between digital transformation and corporate innovation performance was empirically analyzed,as well as the mechanism of the role of audit quality in it.It is found that digital transformation has a significant improvement effect on the innovation performance of enterprises,and it can improve the environment and conditions of enterprises,enhance the quality of external audits,and enhance the innovation performance of enterprises.Heterogeneity analysis found that the improvement of innovation performance by digital transformation is more significant in state-owned enterprises and large-scale enterprises.From the perspective of digital transformation,research on enterprise innovation performance has been enriched and expanded.The research conclusions have certain enlightening effects on enterprises seizing the dividends of digital transformation,promoting innovation development strategies,and improving audit efficiency.
digital transformationaudit qualityenterprise innovation performance
万方数据
维普
