审计师行业专长与企业数字化转型  

Auditor Industry Specialization and Digital Transformation of Enterprises

作　　者：刘耀淞 潘静怡 樊苏萍 LIU Yaosong;PAN Jingyi;FAN Suping(School of Management,Shanghai University,Shanghai 200444,China)

机构地区：[1]上海大学管理学院,上海200444

出　　处：《南京审计大学学报》2024年第2期35-45,共11页Journal of Nanjing Audit University

基　　金：上海市哲学社会科学规划年度课题(2022ZGL004)。

摘　　要：以2007—2021年A股上市公司为样本,实证研究审计师行业专长对企业数字化转型的影响。研究表明:审计师行业专长能够促进企业数字化转型,其作用机理在于审计师行业专长可以缓解外部利益相关者与企业之间的信息不对称性、降低管理层决策的信息不确定性;在推动企业数字化转型方面,机构投资者持股、分析师关注和审计师的声誉会弱化审计师行业专长的影响,而审计师的任期和信息技术背景则会强化行业专长的影响;审计师行业专长能够强化企业数字化转型的同群效应。This paper takes A-share listed companies from 2007 to 2021 as samples to empirically study the impact of auditor industry specialization on digital transformation of enterprises.The study finds that auditor industry specialization can promote enterprise digital transformation,the underlying mechanism is that auditor industry specialization alleviates information asymmetry between external stakeholders and the enterprise and reduces the uncertainty in management decision-making.In promoting digital transformation of enterprises,institutional investor shareholding,analyst attention and auditor reputation will weaken the influence of auditor industry specialization,while auditor tenure and information technology background will strengthen the influence of industry specialization.The auditor industry specialization can enhance the peer effect of digital transformation in enterprises.

关 键 词：审计师行业专长 企业数字化转型 信息不对称性 信息不确定性 委托代理冲突 融资约束 

分 类 号：F239.4[经济管理—会计学] F270.7[经济管理—国民经济]