数字化转型对审计费用的影响研究——基于企业商誉的中介效应

依据2010—2022年中国A股创业板上市公司数据，运用多元线性回归模型探究数字化转型对审计费用的影响。结果显示，企业数字化转型进程与审计费用的增加呈正相关关系，这一关系在重污染行业尤为显著。进一步分析表明，商誉在企业数字化转型对审计费用的提升过程中具有中介效应。鉴于此，企业应加强精细化审计成本预见性与规划性，全面考虑数字化投资与审计成本之间的平衡，适时调整审计策略与资源配置，监管层需适时调整审计行业规则应对数字化转型。

The Impact of Digital Transformation on Audit Fees: An Empirical Analysis with Mediating Effect of Corporate Goodwill

Based on the data of Chinese A-share Growth Enterprise Market-listed companies from 2010 to 2022, this paper utilizes a multiple linear regression model to investigate the impact of digital transformation on audit fees. The results indicate that the digital transformation process is positively correlated with the rise in audit expenses, particularly in heavily polluting industries. Further analysis reveals that goodwill plays an intermediary role in increasing audit costs during enterprise digital transformation. In light of this, enterprises should enhance the predictability and planning of audit costs, comprehensively consider the balance between digital investment and audit costs, promptly adjust audit strategies and resource allocation. Regulators should promptly adjust audit industry regulations to address digital transformation.