Does the Digitization Transformation of Non-state-owned Enterprises Improve Audit Opinions?
Digital transformation is an essential path for enterprises to achieve high-quality development,and the high-quality development of enterprises also requires the support of standard audit opinions.Based on the data of Chinese A-share listed companies from 2004 to 2021,the improvement of audit opinions for non-state-owned enterprises through digital transformation was empirically tested.The mechanism test shows that digital transformation improve the possibility of enterprises obtaining standard audit opinions by reducing strategic differences.The heterogeneity test shows that non-state-owned enterprises with higher diversification level and reasonable governance structure improve the possibility of obtaining standard audit opinions through digital transformation.
万方数据
维普
