The impact of enterprise digital transformation on audit quality

In the era of digital economy, digital transformation is a key strategic choice for enterprise development. This paper takes the relevant data of Shanghai and Shenzhen A-share listed companies from 2011 to 2022 as a sample, and uses a fixed effect model to empirically test the correlation between enterprise digital transformation and audit quality. The study found that the digital transformation of enterprises can significantly improve the quality of auditing. After a series of robust tests such as replacement variables, PSM tests and the removal of some samples, the conclusion is still valid. Further research found that the improvement of audit quality by digital transformation is more significant among non-state-owned enterprises and a high shareholding and smaller scale. The research in this article provides rich empirical evidence for auditors to conduct company reviews and enterprises to formulate development strategies for digital transformation.