Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)

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Digital Transformation of Supply Chain Enterprises and Audit Fees: The Moderating Effect of Shared Auditing

Authors
Yang Wu1, *
1School of Management, Minzu University of China, Beijing, 100081, China
*Corresponding author. Email: 21010342@muc.edu.cn
Corresponding Author
Yang Wu
Available Online 19 December 2024.
DOI
10.2991/978-94-6463-598-0_18How to use a DOI?
Keywords
Digital Transformation; Supply Chain; Shared Audit
Abstract

Prior research the digital transformation of enterprises has an information spillover effect with the development of science and technology, that helps improve the efficiency of information transmission between enterprises in the supply chain and reduce information costs. Auditing as an important part of the accounting information quality supervision, has a large demand for enterprise information. This paper explores whether shared audits can enable supply chain enterprises to achieve the information exchange advantages generated by digital transformation, thereby lowering audit costs. Using a sample of China A-share market companies from 2012 to 2022, this paper tests how the digital transformation of downstream customers influences the audit fees of upstream enterprises in the supply chain, and explores the moderating role of shared auditing. The findings indicate that as downstream enterprises in the supply chain undergo greater degrees of digital transformation, the audit expenses of upstream companies increase accordingly, and shared auditing can help alleviate the increase in audit fees brought by the digital transformation of downstream enterprises to upstream companies. Further research finds that the heterogeneity of supply chain length and supplier enterprise scale also has a certain impact on the moderating effect of shared auditing.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
19 December 2024
ISBN
978-94-6463-598-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-598-0_18How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yang Wu
PY  - 2024
DA  - 2024/12/19
TI  - Digital Transformation of Supply Chain Enterprises and Audit Fees: The Moderating Effect of Shared Auditing
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 161
EP  - 172
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_18
DO  - 10.2991/978-94-6463-598-0_18
ID  - Wu2024
ER  -