Does Corporate Disclosure of Data Resources Affect Audit Quality?——From the multidimensional learning perspective of auditors
Data resources are maturing and becoming a new factors of quality production for enterprises.By mining the amount of data resources disclosed in the annual reports of Chinese A-share listed firms from 2011 to 2022,the paper explores the impact of the disclosure of data resources on audit quality.It is found that firms'disclosure of data resources makes auditors more likely to accept higher abnormal accounting estimates and less likely to issue audit reports with unqualified opinions.Mechanistic analyses show that disclosure of data resources reduces audit quality by weakening the quality of firms'internal controls and increasing the using of blockchain and artificial intelligence technologies.From the auditor's multidimensional learning perspective,the paper further finds that an auditor's active learning within the workplace is of limited utility,while both active learning outside the workplace and passive learning inside and outside the workplace can better enhance the auditor's judgement and decision-making utility for data resources.In addition,firms'disclosure of different types of data resources can have an impact on audit quality.The paper expands the research framework of audit quality from the perspectives of auditors'professional judgement and learning,which will be valuable for the improvement of standards related to the disclosure of data resources and for the theory of auditors'professional learning.
data resourcesaudit qualityprofessional judgementprofessional learning
万方数据
