Enterprise Digital Transformation and Decision of Auditor Allocation:Evidence from IT Auditors
Taking Chinese A-share listed firms from 2011 to 2021 as samples,this paper explores the impact of enterprise digital transformation on the decision-making of auditor allocation from the perspective of information technology(IT)auditors'assignment.The empirical result shows that audit firms are more likely to allocate the auditors with information technology proprietary knowl-edge to the firms with a higher degree of digitalization,and pay more attention to the IT auditor's experience.The main results remain robust after a series of endogeneity testing and other robustness tests.The heterogeneity analysis shows that the effect of digital transformation on the allocation of IT auditors is more pronounced in the firms with higher risks and accounting information demand;Meanwhile,the headquarters of audit firm have a comparative advantage in allocating IT auditors to the digital enterprise from the perspective of internal levels within the audit firm.Finally,the indirect effects show that there are spillover effects in the empowerment of enterprise digital trans-formation on IT auditors allocation in the same industry and same corporation groups.This paper provides new evidence for the allocation adjustment of audit firm human resource from the perspec-tive of IT auditors in the digital economy era,and it has an important reference for cultivating the digital literacy of audit firms'human capital under the new paradigm of digital governance.
Digital TransformationAuditor AllocationIT AuditorsSpillover Effects
NETL
NSTL
万方数据
