Digital Transformation and Audit Risk:An Inverted U-Shaped Relationship
In recent years,with the continuous development of digital technology,digital transformation has become one of the most important ways for enterprises to enhance their competitiveness and achieve high-level and rapid growth.The relationship between digital transformation and audit risk is empirically verified using a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2010 to 2021.The results show that digital transformation has an"inverted U-shaped"effect on audit risk,and the marginal effect of digital transformation on audit risk is positive when the degree of digital transformation is low,and digital transformation can suppress audit risk after exceeding the critical value.
NETL
NSTL
万方数据
