Digital transformation and corporate audit risk : Mediating effects of auditor behavior

• Main Authors: Zhang, Lu, Sophee Sulong, Balia
• Format: Article
• Language: English
• Published: Elsevier Inc. 2024
• Subjects: HF5601 Accounting; HG Finance
• Online Access: http://ir.unimas.my/id/eprint/45560/3/Digital%20transformation%20and%20corporate%20audit%20-%20Copy.pdf; http://ir.unimas.my/id/eprint/45560/; https://www.sciencedirect.com/science/article/abs/pii/S1544612324007840#:~:text=The%20impact%20of%20digital%20transformation,%2C%20corporate%20governance%2C%20and%20auditing.; https://doi.org/10.1016/j.frl.2024.105754
• Institution: Universiti Malaysia Sarawak

Digital transformation has emerged as a critical factor in shaping the modern business landscape, with significant implications for corporate governance and audit risk. This study examines how digital transformation affected corporate audit risk in Chinese A-share listed companies from 2011 to 2022....