会计师事务所数字化转型与审计质量——来自数字化人才招聘的经验证据

Abstract

Under the circumstances of technological revolution and industrial transformation, digital transformation is especially crucial for CPA firms. We take A-share listed companies from 2014 to 2022 as a sample to investigate how digital transformation of accounting firms can improve audit quality. Our empirical findings indicate that the hiring of digital talents who help boost the digital transformation of accounting firms can significantly improve audit quality. The mechanism test shows that the hiring of digital talent improves audit quality by improving auditors' professional abilities, promoting the stability of audit teams, and improving auditees' governance environment. Furthermore, this research shows: when the auditee receives more media attention, the positive influence of digital talent hiring on audit quality is weakened; hiring of digital talents will affect audit delay and audit fees, in addition to the adequacy of the disclosure of key audit matters.