{"title":"行业技术复杂性对审计质量的影响","authors":"Jianmin Liu , Qin Xia","doi":"10.1016/j.techsoc.2024.102737","DOIUrl":null,"url":null,"abstract":"<div><div>With the continuous upgrading of Chinese industries, industry technology complexity has increased dramatically, to which audited units and audit subjects have adaptive responses, affecting audit quality. However, relevant studies have not been conducted. This paper takes A-share listed companies from 2007 to 2021 as a sample to investigate the impact of industrial technology complexity on audit quality and its mechanism. It is found that industry technology complexity can significantly enhance audit quality; in enterprises at the front-end of industrial technology, industry technology complexity has a more significant role in promoting audit quality. Adopting the demonstration zone for the transfer and transformation of scientific and technological achievements as an exogenous impact policy, the study finds that the impact of industry technology complexity on audit quality still holds. Further research finds that the adaptation of audited units and audit subjects to industry technology complexity has a positive incentive effect on audit quality. The findings extend the audit consequences of industrial technology complexity and provide empirical evidence for the role of industrial technology complexity in enhancing audit quality.</div></div>","PeriodicalId":47979,"journal":{"name":"Technology in Society","volume":"79 ","pages":"Article 102737"},"PeriodicalIF":10.1000,"publicationDate":"2024-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The impact of industry technology complexity on audit quality\",\"authors\":\"Jianmin Liu , Qin Xia\",\"doi\":\"10.1016/j.techsoc.2024.102737\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>With the continuous upgrading of Chinese industries, industry technology complexity has increased dramatically, to which audited units and audit subjects have adaptive responses, affecting audit quality. However, relevant studies have not been conducted. This paper takes A-share listed companies from 2007 to 2021 as a sample to investigate the impact of industrial technology complexity on audit quality and its mechanism. It is found that industry technology complexity can significantly enhance audit quality; in enterprises at the front-end of industrial technology, industry technology complexity has a more significant role in promoting audit quality. Adopting the demonstration zone for the transfer and transformation of scientific and technological achievements as an exogenous impact policy, the study finds that the impact of industry technology complexity on audit quality still holds. Further research finds that the adaptation of audited units and audit subjects to industry technology complexity has a positive incentive effect on audit quality. The findings extend the audit consequences of industrial technology complexity and provide empirical evidence for the role of industrial technology complexity in enhancing audit quality.</div></div>\",\"PeriodicalId\":47979,\"journal\":{\"name\":\"Technology in Society\",\"volume\":\"79 \",\"pages\":\"Article 102737\"},\"PeriodicalIF\":10.1000,\"publicationDate\":\"2024-10-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Technology in Society\",\"FirstCategoryId\":\"90\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0160791X24002859\",\"RegionNum\":1,\"RegionCategory\":\"社会学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"SOCIAL ISSUES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Technology in Society","FirstCategoryId":"90","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0160791X24002859","RegionNum":1,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"SOCIAL ISSUES","Score":null,"Total":0}
The impact of industry technology complexity on audit quality
With the continuous upgrading of Chinese industries, industry technology complexity has increased dramatically, to which audited units and audit subjects have adaptive responses, affecting audit quality. However, relevant studies have not been conducted. This paper takes A-share listed companies from 2007 to 2021 as a sample to investigate the impact of industrial technology complexity on audit quality and its mechanism. It is found that industry technology complexity can significantly enhance audit quality; in enterprises at the front-end of industrial technology, industry technology complexity has a more significant role in promoting audit quality. Adopting the demonstration zone for the transfer and transformation of scientific and technological achievements as an exogenous impact policy, the study finds that the impact of industry technology complexity on audit quality still holds. Further research finds that the adaptation of audited units and audit subjects to industry technology complexity has a positive incentive effect on audit quality. The findings extend the audit consequences of industrial technology complexity and provide empirical evidence for the role of industrial technology complexity in enhancing audit quality.
期刊介绍：
Technology in Society is a global journal dedicated to fostering discourse at the crossroads of technological change and the social, economic, business, and philosophical transformation of our world. The journal aims to provide scholarly contributions that empower decision-makers to thoughtfully and intentionally navigate the decisions shaping this dynamic landscape. A common thread across these fields is the role of technology in society, influencing economic, political, and cultural dynamics. Scholarly work in Technology in Society delves into the social forces shaping technological decisions and the societal choices regarding technology use. This encompasses scholarly and theoretical approaches (history and philosophy of science and technology, technology forecasting, economic growth, and policy, ethics), applied approaches (business innovation, technology management, legal and engineering), and developmental perspectives (technology transfer, technology assessment, and economic development). Detailed information about the journal's aims and scope on specific topics can be found in Technology in Society Briefings, accessible via our Special Issues and Article Collections.
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