企业数字化转型对审计费用的影响——基于内部控制视角

数字化转型作为目前企业创新改革的关键突破点，必然会对企业的经营管理产生重要影响。基于2011—2021年沪深A股上市企业数据，研究数字化转型对审计费用的影响及其作用机制。研究发现，企业数字化转型程度与审计费用之间呈倒“U”形趋势。在此基础上，深入探索内部控制在二者关系中发挥的中介作用。进一步分析表明，企业数字化转型与审计费用之间的倒“U”形关系在非“四大”审计和制造业企业中效果更加显著，对企业开展数字化转型工作具有重大意义。

The Impact of Enterprise Digital Transformation Audit Fees: Based on the Perspective of Internal Control

Digital transformation is a key breakthrough point in the current enterprise innovation and reform, and it is bound to have an important impact on the operation and management of enterprises. Based on the data of A-share listed enterprises from 2011 to 2021, the impact of digital transformation on audit fees and its mechanism of action is investigated. It is found that there is an inverted U-shaped trend between the degree of digital transformation and audit fees. On this basis, the mediating role of internal control in the relationship is explored in depth. The further analysis shows that the inverted U-shaped relationship between digital transformation and audit fees is more significant in non-Big 4 and manufacturing companies. It is of great significance for enterprises to carry out digital transformation.