Spillover effect of digital transformation along the supply chain: From the perspective of suppliers’ audit fees

IF 1.9 Q2 BUSINESS, FINANCE China Journal of Accounting Research Pub Date : 2024-05-22 DOI:10.1016/j.cjar.2024.100363
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Abstract

This research contributes to understanding the spillover effect of customer digital transformation along the supply chain. We take a supply chain relationship perspective to explore the influence of customers’ digital transformation on suppliers’ audit fees and find a significant reduction in such fees when customers undergo digital transformation. An economic mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by auditors. This is achieved by mitigating suppliers’ business risks and improving earnings quality. Heterogeneity analysis reveals that the impact of customers’ digital transformation on suppliers’ audit fees is more pronounced when the supply chain is geographically distant, suppliers with more specific investments and with high levels of market competition.

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供应链数字化转型的溢出效应:从供应商审计费用的角度看
本研究有助于理解客户数字化转型对供应链的溢出效应。我们从供应链关系的角度探讨了客户数字化转型对供应商审计费用的影响,发现当客户进行数字化转型时,供应商的审计费用会显著减少。经济机制分析表明,这种转型通过降低审计师遇到的风险和成本来减少审计费用。这是通过降低供应商的业务风险和提高收益质量来实现的。异质性分析表明,当供应链地理位置较远、供应商有更多特定投资且市场竞争激烈时,客户数字化转型对供应商审计费用的影响更为明显。
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来源期刊
CiteScore
4.70
自引率
0.00%
发文量
295
审稿时长
15 weeks
期刊介绍: The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.
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