煤炭上市公司数字化转型对审计收费的影响研究
A study on the impact of digital transformation on audit fees of listed coal companies
王晓军 1杨雯心1
作者信息
- 1. 延安大学经济与管理学院,陕西延安 716000
- 折叠
摘要
以沪深A股煤炭行业上市公司为研究对象,探究企业数字化转型对审计收费的影响.研究发现,企业数字化转型显著降低了审计收费.经过自变量滞后一期检验、倾向匹配得分法检验以及工具变量检验,结果依旧稳健.机制检验表明,数字化转型通过降低真实盈余管理降低审计收费.异质性分析发现,在规模较大及非高科技企业中,数字化转型对审计收费的抑制作用更显著.
Abstract
This paper takes listed companies in the coal industry in Shanghai and Shenzhen A-shares as the research object to explore the impact of enterprise digital transformation on audit fees.It is found that enterprise digital transformation significantly reduces audit fees.The results remain robust after.the one-period lagged test of the independent variables,the propensity to match score method test,and the instrumental variables test.The mechanism test indicates that digital transformation reduces audit fees by reducing true surplus management.Heterogeneity analysis reveals that the dampening effect of digital transformation on audit fees is more significant among larger and non-high-tech firms.
关键词
煤炭上市公司/数字化转型/审计收费/盈余管理/非高科技企业Key words
listed coal company/digital transformation/audit fee/surplus management/non-high-tech enterprises引用本文复制引用
出版年
2024
NETL
NSTL
万方数据