Spillover effect of digital transformation along the supply chain:From the perspective of suppliers’audit fees  

作　　者：Lu Li Wen Bo Libin Qin 

机构地区：[1]School of Accounting,Zhongnan University of Economics and Law,Wuhan,China [2]Audit Research Institute,Zhongnan University of Economics and Law,Wuhan,China

出　　处：《China Journal of Accounting Research》2024年第3期138-167,共30页中国会计学刊（英文版）

基　　金：support provided by the Fundamental Research Funds for the Central Universities,Zhongnan University of Economics and Law(202411107).

摘　　要：This research contributes to understanding the spillover effect of customer digital transformation along the supply chain.We take a supply chain relationship perspective to explore the influence of customers’digital transformation on suppliers’audit fees and find a significant reduction in such fees when customers undergo digital transformation.An economic mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by auditors.This is achieved by mitigating suppliers’business risks and improving earnings quality.Heterogeneity analysis reveals that the impact of customers’digital transformation on suppliers’audit fees is more pronounced when the supply chain is geographically distant,suppliers with more specific investments and with high levels of market competition.

关 键 词：Digital transformation Supply chain spillover effect Audit fees 

分 类 号：F239.4[经济管理—会计学]