直面挑战:审计师数字化专长是否有助于提高审计质量?  

Technical Transformation Challenge:Can the Positive Role of the Digital Audit Expertise Help Improve the Audit Quality?

作　　者：付强[1,2] 张呈 廖益兴[2] FU Qiang;ZHANG Cheng;LIAO YiHsing(School of Accounting,Hubei University of Economics,Wuhan 430205,China;College of Business,Chung Yuan Christian University,Taoyuan 320314,China)

机构地区：[1]湖北经济学院湖北会计发展研究中心,湖北武汉430205 [2]中原大学商学院,中国台湾桃园320314

出　　处：《审计与经济研究》2024年第2期42-51,共10页Journal of Audit & Economics

基　　金：湖北经济学院青年项目(Q20222204)。

摘　　要：借鉴审计师行业专长的度量方法,将数字化客户占比较高的审计师定义为数字化专长审计师,并检验在数字化变革过程中,积极参与数字化审计并取得数字化审计经验的审计师是否能够取得更好的审计结果。结果发现数字化审计专长审计师在数字化市场领域能够带来更优的审计质量,并且他们的特殊技能带来的积极作用能够被资本市场的投资者和分析师识别和认可(股价同步性更低且分析师预测更精准)。该结论为在数字化变革中,审计师如何能动应对大样本档案提供了证据,并为实务中事务所发展数字化审计提供了一些启示。This study borrows from the measurement of auditor industry expertise,defining auditors with a higher proportion of digital clients as digital expertise auditors.We examine whether auditors who actively engage in digital auditing and gain relevant experience achieve better audit outcomes during the digital transformation.Our findings reveal that digital expertise auditors lead to better audit quality in the digital market domain and their unique skills are recognized and appreciated by capital market investors and analysts(evidenced by lower stock price synchronicity and more accurate analyst forecasts).This evidence provides large-sample archival proof of how auditors can proactively respond to digital transformation and offers practical insights for audit firms developing digital auditing capabilities.

关 键 词：数字化企业 数字化审计专长 审计质量 审计师特殊技术专长 股价同步性 分析师预测 

分 类 号：F239.43[经济管理—会计学]