审计师能识别企业的策略性数字化转型行为吗？——基于“言”和“行”双维度的实证分析

doi:10.13438/j.cnki.jdxb.2025.01.012

吉首大学学报（社会科学版） ›› 2025, Vol. 46 ›› Issue (1): 128-138.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？——基于“言”和“行”双维度的实证分析

代彬，闵诗尧

（1.四川外国语大学国际工商管理学院，重庆 400031；2.重庆大学经济与工商管理学院，重庆 400030）

出版日期:2025-01-01 发布日期:2025-01-19
作者简介:代彬，男，博士，四川外国语大学国际工商管理学院教授。
基金资助:
国家社会科学基金一般项目（19BGL059）

Can Auditors IdentifyCorporate Strategic Digital Transformation?—An Empirical Analysis Based on the Dual Dimensions of "Words" and "Actions"

DAI Bin,MIN Shiyao

(1.School of International Business and Management,Sichuan International Studies University,Chongqing 400031,China;2.School of Economics and Business Administration,Chongqing University,Chongqing 400030，China)

Online:2025-01-01 Published:2025-01-19

摘要/Abstract

摘要：企业数字化转型行为呈现形式上迎合而实质上保守的特点。从“言”和“行”两个角度考察企业策略性数字化转型对审计风险识别的影响发现：企业在数字化转型方面的“多言寡行”不仅降低关键审计事项语调的积极性，而且提升审计收费与审计投入；企业生产效率的提升是策略性数字化转型行为影响审计师风险识别的重要渠道；在国有企业、审计师能力较弱和内部控制质量较高的企业中，策略性数字化转型对关键审计事项语调的负向影响更为明显，而在非国有企业和审计师能力较强的企业中，策略性数字化转型对审计投入和审计收费的正向影响更显著，同时在内部控制质量较高的企业中，策略性数字化转型对审计收费的负向影响更显著。信息披露的真实、准确与完整是资本市场稳健运行的基石。针对上市公司数字化转型目标与实际操作脱节的问题，审计师需制定个性化的审计策略，提升专业技能，以确保非财务信息的可靠性和透明度。此外，监管机构应完善相关法规，加强监督与培训，多方合力共同促进资本市场的健康发展。

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

Abstract: Corporate digital transformation is characterized by formal compliance and substantial conservatism.This paper examines the impact of strategic digital transformation on audit risk identification 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 increases audit fees and audit input,and the improvement of corporate production efficiency is an important 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 pronounced,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 authenticity,accuracy,and completeness of information disclosure are the cornerstones of the stable operation 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 training,and work together to promote the healthy development of the capital market.

Key words: digital transformation, strategic digital transformation, audit risk, key audit matter tone

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？——基于“言”和“行”双维度的实证分析[J]. 吉首大学学报（社会科学版）, 2025, 46(1): 128-138.

DAI Bin, MIN Shiyao. Can Auditors IdentifyCorporate Strategic Digital Transformation?—An Empirical Analysis Based on the Dual Dimensions of "Words" and "Actions"[J]. Journal of Jishou University(Social Sciences Edition), 2025, 46(1): 128-138.

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审计师能识别企业的策略性数字化转型行为吗？——基于“言”和“行”双维度的实证分析

Can Auditors IdentifyCorporate Strategic Digital Transformation?—An Empirical Analysis Based on the Dual Dimensions of "Words" and "Actions"

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