数字化转型、企业投资效率与审计效率

Digital Transformation, Corporate Investment Efficiency, and Audit Efficiency

摘要: 在信息时代背景下，企业进行数字化转型已是必然趋势。社会审计作为外部监督的重要方式之一，其效率也受到数字化转型影响。本文选取2002~2022年沪深A股上市公司为样本，以审计延迟反映审计效率，研究企业数字化转型对审计效率的影响，并以企业投资效率作为中介变量、内部控制质量作为调节变量进行分析。结果表明，数字化转型程度越高，审计效率越低，审计延迟越久。在机制检验部分，本文发现高质量的内部控制能够有效缓解数字化转型带来的审计延迟问题。同时，数字化转型可能因提高企业投资效率进而导致经营范围扩大，最终提高审计难度、降低审计效率。

Abstract: In the context of the information age, digital transformation has become an inevitable trend for businesses. Social auditing, as one of the important forms of external supervision, is also affected by digital transformation. This paper selects A-share listed companies in Shanghai and Shenzhen from 2002 to 2022 as a sample, using audit delay to reflect audit efficiency, and studies the impact of corporate digital transformation on audit efficiency. It also analyzes the mediating effect of corporate investment efficiency and the moderating effect of internal control quality. The results show that the higher the degree of digital transformation, the lower the audit efficiency and the longer the audit delay. In the mechanism testing section, this paper finds that high-quality internal control can effectively mitigate the audit delay caused by digital transformation. At the same time, digital transformation may lead to an expansion of business scope by improving corporate investment efficiency, ultimately increasing audit difficulty and reducing audit efficiency.