The power of belief: party organization construction of accounting firms and audit quality

Zeng, Changli; Li, Jiangtao; Xu, Hongguo; Zhang, Mian

doi:10.1080/21697213.2022.2078271

Cited by 2 publications

(2 citation statements)

References 34 publications

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“…Over recent years, the international “Big Four” accounting firms have heavily invested in the development of big data technology, thereby enhancing their ability to adapt to big data audits and accruing valuable practical experience (Yang et al, 2020). In contrast, domestic accounting firms often lag behind in the development of big data infrastructure and capabilities (Zeng et al, 2018).…”

Section: Empirical Results and Analysismentioning

confidence: 99%

“…Over recent years, the international "Big Four" accounting firms have heavily invested in the development of big data technology, thereby enhancing their ability to adapt to big data audits and accruing valuable practical experience (Yang et al, 2020). In contrast, domestic accounting firms often lag behind in the development of big data infrastructure and capabilities (Zeng et al, 2018). Based on the above analysis, with reference to the research design of Du and Sui (2021), this study explores the mechanism of determining auditor professional competence on the left of the inflection point, whether the accounting firms belongs to the international "Big Four" accounting firms.…”

Section: Restriction Mechanism Of "Professional Competence"mentioning

confidence: 99%

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Enterprise digital transformation and audit quality: Empirical evidence from annual reports of Chinese listed companies

Fang,

Mo,

Chen

2024

Economics & Politics

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This study explores how enterprise digital transformation affects audit quality. The results show that the relationship between enterprise digital transition and audit quality takes on a U‐shaped. Mechanism test results indicate that during the initial stages of digitization, the restrictive effect of auditor's professional competence mismatch predominates. Conversely, during the mature stages of digitization, the promotion effect of improved auditor's substantive independence predominates. Heterogeneity tests demonstrate that this U‐shaped relationship is significant primarily within the sample set of short audit tenure and state‐owned enterprises. The study reveals the internal mechanism of the impact of enterprise digital transition on audit quality, offering empirical evidence to comprehend the incremental dynamic effects of enterprise digitalization and mitigate potential adverse consequences throughout the transformation process.

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Section: Empirical Results and Analysismentioning

confidence: 99%

Section: Restriction Mechanism Of "Professional Competence"mentioning

confidence: 99%