数字化转型对审计费用的影响研究——基于企业商誉的中介效应  

The Impact of Digital Transformation on Audit Fees:An Empirical Analysis with Mediating Effect of Corporate Goodwill

作　　者：钟希余[1] 刘艺婷 沈泽凯 ZHONG Xiyu;LIU Yiting;SHEN Zekai(School of Business,Xiangtan University,Xiangtan,Hunan 411105,China;School of Mechanical Engineering,University of Science and Technology Beijing,Beijing 100083,China)

机构地区：[1]湘潭大学商学院,湖南湘潭411105 [2]北京科技大学机械工程学院,北京100083

出　　处：《财经理论与实践》2024年第3期93-99,共7页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金项目(22BGL094)。

摘　　要：依据2010—2022年中国A股创业板上市公司数据,运用多元线性回归模型探究数字化转型对审计费用的影响。结果显示,企业数字化转型进程与审计费用的增加呈正相关关系,这一关系在重污染行业尤为显著。进一步分析表明,商誉在企业数字化转型对审计费用的提升过程中具有中介效应。鉴于此,企业应加强精细化审计成本预见性与规划性,全面考虑数字化投资与审计成本之间的平衡,适时调整审计策略与资源配置,监管层需适时调整审计行业规则应对数字化转型。Based on the data of Chinese A-share Growth Enterprise Market-listed companies from 2010 to 2022,this paper utilizes a multiple linear regression model to investigate the impact of digital transformation on audit fees.The results indicate that the digital transformation process is positively correlated with the rise in audit expenses,particularly in heavily polluting industries.Further analysis reveals that goodwill plays an intermediary role in increasing audit costs during enterprise digital transformation.In light of this,enterprises should enhance the predictability and planning of audit costs,comprehensively consider the balance between digital investment and audit costs,promptly adjust audit strategies and resource allocation.Regulators should promptly adjust audit industry regulations to address digital transformation.

关 键 词：数字化转型 审计费用 中介效应 多元线性回归 

分 类 号：F239[经济管理—会计学] F295[经济管理—国民经济]