Audit Firms'IT Human Capital Supply and Audit Quality
This paper examines the influence of IT human capital supply on audit quality at the branch level of audit firms by using the data of IT graduates collected by hand.This paper finds that the IT human capital supply of audit firms significantly improves audit quality.Specifically,the supply of IT human capital can promote the knowledge complementarity among audit team members and enhance the technical risk identification ability of the audit teams.Furthermore,the above effect is more significant in audit clients with higher technological similarity and no IT control defects and audit firms with bigger scale and more employees.The improvement of audit quality through IT human capital supply is helpful to improve the regional competitive advantage of the audit firms.This paper also finds that when the firm's IT human capital supply is high,audit pricing increases while audit delay decreases audit pricing.The supply of IT human capital decreases the disclosure number of key audit matters on the whole,but increases the disclosure number of key audit matters related to digital business.This paper provides empirical evidence for further accelerating the fostering of auditors with IT expertise and improving the high-quality development of the audit firms.
IT human capital supplyaudit qualityknowledge complementaritytechnological risk
NETL
NSTL
万方数据
