审计师数字化专长与企业内部控制质量——基于审计师数字化审计经验视角  

Auditor Digital Expertise and Internal Control Quality--Evidence from the Perspective of Auditor's Digital Audit Experience

作　　者：周楷唐[1] 郭婧[1] 原智超 ZHOU Kaitang;GUO Jing;YUAN Zhichao

机构地区：[1]武汉大学经济与管理学院

出　　处：《财务研究》2024年第2期32-44,共13页Finance Research

基　　金：国家自然科学基金青年项目(71902147);国家自然科学基金重点项目(71932001)。

摘　　要：本文以2012~2021年沪深A股上市公司为研究样本,基于审计师数字化审计经验视角,研究了审计师数字化专长对数字化转型企业内部控制质量的影响。实证结果发现,审计师的数字化专长可以显著提高数字化转型客户的内部控制水平。横截面检验发现,当企业的审计复杂度较高、数字化实践程度较高时,审计师数字化专长对客户内部控制质量的影响更为显著,这表明审计师数字化专长主要通过更好地识别风险、运用内控经验发挥作用。进一步分析发现,审计师数字化专长有助于提高审计质量和客户盈余质量,并且对财务报表和内部控制进行整合审计客户的内控质量会产生更大的提升效应。此外,还发现审计师数字化专长有助于提升客户的数字化转型水平。本文从审计师数字化专长出发考察其对客户内控质量的促进作用,为会计师事务所实施专业化人才培养战略和企业提升内部控制水平提供了理论参考。This paper examines the impact of auditor's digital expertise on the quality of internal control from the perspective of auditor's digital audit experience using A-share listed companies from 2012 to 2021 and finds that auditor digital expertise can significantly improve internal controls of clients who are performing digital transformation.The cross-sectional test shows that the auditor's digital expertise has a more prominent impact on the clients'internal control quality when the enterprise's audit complexity is higher,and the degree of digital practice is higher.This suggests that auditor digital expertise comes into play primarily by better identifying risks and using experience about internal control.Further analysis indicates that an auditor's digital expertise can improve audit quality and enhance the quality of earnings.Auditor digital expertise has a greater effect on the internal control of clients who conduct integrated audits.In addition,the paper finds that auditor digital expertise helps improve clients'digital level.This paper starts from auditor digital expertise to examine its role in promoting clients'internal control quality and provides new ideas for accounting firms to implement professional talent training strategy and for companies to improve internal control quality.

关 键 词：审计师数字化专长 内部控制 审计质量 盈余质量 

分 类 号：F239[经济管理—会计学]