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论文编号：	15295
作者编号：	2120233684
上传时间：	2025/6/4 17:20:30
中文题目：	被审计单位的客户数字化转型对企业审计收费的影响研究
英文题目：	Research on the Impact of Digital Transformation of Customers of the Audited Entity on Audit Fees of the Enterprise
指导老师：	张继勋
中文关键字：	被审计单位的客户；数字化转型；供应链溢出效应；审计收费
英文关键字：	Audited entity''s clients; Digital Transformation; Supply Chain Spillover Effect; Audit fees
中文摘要：	国家在“十四五规划”中强调数字经济与实体经济融合发展，推动企业数字化转型，但当前企业转型动力不足、组织结构和战略调整滞后、管理层和员工思维惯性等问题导致转型成功率并不高。当被审计单位的前五大客户进行数字化转型时，会随供应链的销售交易影响被审计单位的财务和经营决策，进而影响审计人员的风险应对行为。基于此，本文从供应链的视角探究被审计单位的销售客户数字化转型对被审计单位审计收费的影响。 本文以我国2007-2023年沪深A股主板上市公司的数据，构建企业-客户-年度的样本，研究发现被审计单位的前五大销售客户进行数字化转型可以显著提高被审计单位的审计收费，该结论在变更核心变量衡量方式、改变样本区间、考虑遗漏变量、使用PSM倾向得分匹配法和Heckman两阶段法等一系列稳健性检验后依然成立。其次，本文机制分析发现被审计单位的客户数字化转型通过提高被审计单位的审计风险和会计师事务所的审计投入，进而提高了被审计单位的审计收费。此外，本文进一步研究发现被审计单位的客户数字化转型对审计收费的提升效果在非国际四大、被审计单位位于非高科技行业、竞争更激烈的行业及客户重要程度较高的样本中更为显著。涉及数字技术应用的数字化转型对审计收费的影响更为明显，虽然被审计单位的客户进行数字化转型提高了其审计收费，但并没有对其审计质量产生显著影响。 本文的研究丰富了企业数字化转型与审计收费的相关研究，为政府制定和完善相关准则提供了经验数据参考，有利于推动企业更好数字化转型，有利于提醒会计师事务所关注由被审计单位的客户带来的额外风险，重视对审计人员专业胜任能力和审计服务质量的提升。
英文摘要：	In the "14th Five-Year Plan", the country emphasized the integration of the digital economy and the real economy, and promoted the digital transformation of enterprises. However, due to insufficient transformation motivation of enterprises, lagging organizational structure and strategic adjustment, and the inertia of management and employees' thinking, the success rate of transformation is not high. When the top five customers of the audited entity undergo digital transformation, it will affect the financial and operational decisions of the audited entity through sales transactions in the supply chain, and thereby influence the risk response behaviors of auditors. Based on this, this paper explores the impact of the digital transformation of the audited entity's top five sales customers on the audit fees of the audited entity from the perspective of the supply chain. This paper uses the data of listed companies on the Shanghai and Shenzhen A-share main board in China from 2007 to 2023 to construct a sample of enterprises - customers - year. The research finds that the digital transformation of the top five sales customers of the audited entity can significantly increase the audit fees of the audited entity. This conclusion still holds after a series of robustness tests such as changing the core variable measurement method, changing the sample interval, considering omitted variables, using the PSM propensity score matching method and Heckman two-stage method. Secondly, the mechanism analysis of this paper reveals that the digital transformation of the customers of the audited entity raises the audit risk of the audited entity and the audit investment of the accounting firm, thereby increasing the audit fees of the audited entity. In addition, the paper further finds that the effect of customer digital transformation on audit fees is more significant in the non-international Big Four, the auditee is located in a non-high-tech industry, a more competitive industry, and a higher degree of customer importance. Although the digital transformation of the customers of the audited entity increases the audit fees of the audited entity, it does not have a significant impact on its audit quality. The research of this paper enriches the related research on enterprise digital transformation and audit fees, provides empirical data reference for the government to formulate and improve relevant standards, and is conducive to promoting better digital transformation of enterprises, reminding accounting firms to pay attention to the additional risks brought by the customers of the audited entity, and emphasizing the improvement of the professional competence and audit quality of auditors.
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