Effects of information and technology application in audits and digital economy on enterprise risk management level

被引：0

作者：

Peng, Yan ^{[1
]}

Jin, Hao ^{[2
,3
]}

机构：

[1] Guangzhou Vocat Univ Sci & Technol, Sch Econ & Management, Guangzhou 510800, Guangdong, Peoples R China

[2] Jiangxi Tellhow Animat Coll, Nanchang 330200, Jiangxi, Peoples R China

[3] Lyceum Philippines Univ Batangas, Sch Management, Batangas 4200, Philippines

来源：

FINANCE RESEARCH LETTERS | 2025年 / 73卷

关键词：

Audit informatization; Digital economy; Risk management;

D O I：

10.1016/j.frl.2024.106593

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study uses data from Chinese listed companies from 2012 to 2022 to examine the impact of applying information and technology in audits (audit informatization) and the digital economy on enterprise risk management levels. It empirically finds a direct and positive causal link between these factors, with technological innovation moderating this relationship. Furthermore, this influence is heterogeneous for state-owned and non-state-owned enterprises.

引用

页数：8

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