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

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....

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Bibliographic Details
Main Authors: Zhang, Lu, Sophee Sulong, Balia
Format: Article
Language:English
Published: Elsevier Inc. 2024
Subjects:
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
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