企业数字化转型、融资约束和审计报告决策

Enterprise Digital Transformation, Financing Constraints, and Audit Reporting Decisions

摘要: 数字技术的融合与商业模式的革新，对会计审计领域带来了深远且复杂的影响。尽管现有文献探讨了企业数字技术应用与审计费用之间的联系，但从审计意见的角度出发，深入分析企业数字化转型如何作用于审计决策及其背后机制的研究尚显匮乏。鉴于此，本文以2013年至2022年沪深A股上市企业为研究对象，通过上市企业年报文本分析构建企业数字化转型指标，研究企业数字化转型与审计意见关系，探究内在的影响机制。研究结果显示，企业数字化转型的程度与其获得非标准审计意见的可能性呈显著负相关，即转型越深入，企业越倾向于获得标准审计意见。进一步地，本研究揭示了融资约束在这一过程中的部分中介效应：数字化转型通过有效缓解企业的融资难题，进而减少了企业收到非标准审计意见的风险。研究结果拓展了审计决策影响因素研究的边界，对理解数字化技术及商业模式如何影响审计报告决策具有启示意义，也对做好审计衔接工作和助推企业数字化转型具有一定的指导价值。

Abstract: The integration of digital technology and the innovation of business model have brought a profound and complex impact on the field of accounting and auditing. Although the existing literature discusses the connection between the application of enterprise digital technology and audit costs, there is still a lack of research on the in-depth analysis of how the digital transformation of enterprises acts on the audit decision and the mechanism behind it from the perspective of audit opinions. In view of this, this paper takes the Shanghai-Shenzhen A-share listed enterprises from 2013 to 2022 as the research object, constructs the digital transformation index of enterprises through the text analysis of the annual report of listed enterprises, studies the relationship between the digital transformation of enterprises and audit opinions, and explores the internal influence mechanism. The research results show that the degree of digital transformation of enterprises is significantly negatively correlated with the likelihood of obtaining non-standard audit opinions, that is, the deeper the transformation, the more inclined the enterprises are to obtain standard audit opinions. Further, this study reveals part of the intermediary effect of financing constraints in this process: digital transformation effectively alleviates the financing difficulties of enterprises, and then reduces the risk of enterprises receiving non-standard audit opinions. The research results expand the boundary of the research on the influencing factors of audit decision, have enlightenment significance for understanding how digital technology and business model affect the decision of audit report, and also have certain guiding value for the audit connection work and boosting the digital transformation of enterprises.