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论文编号：	15385
作者编号：	2120233667
上传时间：	2025/6/9 13:17:03
中文题目：	企业数字化与审计意见购买研究
英文题目：	Research on Enterprise Digital Transformation and Audit Opinion Shopping
指导老师：	张继勋
中文关键字：	企业数字化；审计意见购买；真实盈余管理；企业信息透明度
英文关键字：	Corporate digitalization; Audit opinion shopping; Real earnings management; Corporate information transparency
中文摘要：	随着数字技术的深度应用，我国逐渐迈入数字化时代，在“十四五”规划全面推进数字经济与实体经济深度融合的战略背景下，企业数字化已超越技术应用层面，演变为重塑公司治理生态的核心驱动力。一方面企业数字化能改善产品质量与服务品质，提升运营效率，增加核心竞争力，降低企业信息不对称程度；但另一方面海量且多样的数字化信息一定程度上却加重了信息接收者的信息负担，在数字化过程中应与其匹配的数字治理上也存在薄弱之处，数据篡改并非不可实现。审计意见作为企业财务信息质量的核心背书，在资本市场中具有显著的信号传递效应，直接影响着企业的融资成本、股价表现、信用评级及监管合规性。在此背景下，部分存在财务瑕疵或业绩压力的企业具有强烈的动机实施审计意见购买行为。那么企业数字化对于审计意见购买行为会产生什么影响呢？ 为了研究上述问题，本文基于相关理论与现有研究文献，以企业数字化为切入点，利用 2013 年至 2023 年我国 A 股上市公司数据，依据 Lennox（2000）所构建的审计意见购买模型，实证检验了企业数字化对审计意见购买的影响。本文得到以下研究发现：（1）企业数字化可以抑制审计意见购买行为的发生；（2）企业数字化通过降低真实盈余管理水平、提升企业信息透明度两条机制路径来发挥上述的抑制作用；（3）从会计师事务所、企业内部控制、市场外部环境和分析师关注等方面入手，发现在由“四大”事务所审计、内部控制质量高、市场化程度高、分析师关注度高的企业样本中，企业数字化对审计意见购买行为的抑制作用更为显著。本文结论丰富了企业数字化转型的经济后果，拓展了 审计意见购买影响因素方面的研究，为进一步推进企业健康数字化建设、提升审计质量、资本市场稳健运行与经济高质量发展提供理论支持和实证参考。
英文摘要：	With the rapid advancement of digital technologies, China's corporate sector is undergoing a governance transformation under the "14th Five-Year Plan" strategy to integrate digital and real economies. While digitalization enhances operational efficiency, product quality, and information transparency, it also introduces challenges: information overload and vulnerabilities in digital governance, including data tampering risks. Against this backdrop, enterprises with financial vulnerabilities or performance pressures demonstrate strong incentives for audit opinion shopping. This raises a pivotal question: How does corporate digitalization impact audit opinion shopping behaviors? To address this inquiry, this study employs rigorous theoretical analysis and empirical methodology, leveraging data from Chinese A-share listed companies spanning 2013–2023. Building upon Lennox's (2000) audit opinion shopping model, we systematically examine the relationship between corporate digitalization and audit opinion purchasing. Through robust empirical testing, three key findings emerge: (1) Corporate digitalization effectively inhibits audit opinion shopping behaviors; (2) This inhibitory effect operates through dual pathways—reducing real earnings management levels and enhancing corporate information transparency; (3) The moderating effects manifest stronger inhibition in contexts involving Big Four auditors, high-quality internal controls, advanced marketization, and intensive analyst coverage. These conclusions enrich understanding of the economic consequences of digital transformation, extend research on determinants of audit opinion shopping, and provide theoretical and empirical foundations for advancing healthy digitalization, improving audit quality, and fostering capital market efficiency and high-quality economic development.
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