数字经济发展战略对审计收费的影响研究

Research on the Impact of Digital Economy Development Strategy on Audit Fees

摘要: 审计收费是否会因为数字经济的蓬勃发展受到影响？本文基于国务院批准建设大数据试验区试点的准自然实验，以2009~2022年我国A股上市公司为样本，采用多期双重差分法(DID)检验其影响。研究发现：数字经济发展会增加审计收费；在进行平行趋势检验、安慰剂检验后，该结论依然成立。本文的研究结论扩展了审计费用的研究边界，为如何协同推进经济体的数字化与提高审计专业胜任能力提供启示与借鉴。

Abstract: Based on the quasi-natural experiment approved by the State Council to build a pilot big data pilot zone, this paper takes China’s A-share listed companies from 2009 to 2022 as a sample, and uses the multi-period difference-in-difference (DID) method to test its impact. The results show that the development of the digital economy will increase the audit fee, and this conclusion is still valid after the parallel trend test and the placebo test. The conclusions of this paper expand the research boundary of audit fees, and provide inspiration and reference for how to promote the digitalization of the economy and improve the competency of the audit profession.