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
Can Auditors IdentifyCorporate Strategic Digital Transformation?—An Empirical Analysis Based on the Dual Dimensions of "Words" and "Actions"
DAI Bin, MIN Shiyao
吉首大学学报（社会科学版）
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2025, (1): 128
-138
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DOI: 10.13438/j.cnki.jdxb.2025.01.012
