吉首大学学报（社会科学版）2025，Vol.46Issue(1)：128-138,11.DOI:10.13438/j.cnki.jdxb.2025.01.012
审计师能识别企业的策略性数字化转型行为吗?
Can Auditors Identify Corporate Strategic Digital Transformation?—An Empirical Analysis Based on the Dual Dimensions of"Words"and"Actions"
摘要
Abstract
Corporate digital transformation is characterized by formal compliance and substantial con-servatism.This paper examines the impact of strategic digital transformation on audit risk identifica-tion from the perspectives of"words"and"actions".The study finds that"much words,less actions"in corporate digital transformation not only reduces the positivity of key audit matter tone but also in-creases audit fees and audit input,and the improvement of corporate production efficiency is an impor-tant channel through which strategic digital transformation affects the auditors'risk identification.In state-owned enterprises and enterprises with weaker auditor capabilities and higher internal control quality,the negative impact of strategic digital transformation on key audit matter tone is more pro-nounced,while in non-state-owned enterprises and enterprises with stronger auditor capabilities,the positive impact of strategic digital transformation on audit input and audit fees is more significant;and in enterprises with higher internal control quality,the negative impact is more pronounced.The au-thenticity,accuracy,and completeness of information disclosure are the cornerstones of the stable op-eration of the capital market.In response to the disconnection between the digital transformation goals and actual operations of listed companies,the auditors need to develop personalized audit strategies and enhance professional skills to ensure the reliability and transparency of non-financial information.In addition,regulatory authorities should improve relevant regulations,strengthen supervision and train-ing,and work together to promote the healthy development of the capital market.关键词
数字化转型/策略性数字化转型/审计风险/关键审计事项语调Key words
digital transformation/strategic digital transformation/audit risk/key audit matter tone分类
管理科学引用本文复制引用
代彬,闵诗尧..审计师能识别企业的策略性数字化转型行为吗?[J].吉首大学学报（社会科学版）,2025,46(1):128-138,11.基金项目
国家社会科学基金一般项目(19BGL059) （19BGL059）
