Audit effort in the digital Era: Uncovering the dynamic interplay of business strategy and digital transformation

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-05-08 DOI:10.1016/j.accinf.2025.100747

Qiaoling Fang , Zichen Wang , Li Dang

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Abstract

This study investigates the impact of business strategy, digitalization, and their interaction on audit effort in the digital transformation era. Our findings reveal that Chinese prospector-type companies require higher levels of audit effort compared to defender-type companies. Furthermore, companies with greater digitalization tend to demand more audit effort due to the increased business risks associated with the adoption of advanced digital technologies. Contingency Theory predicts that a fit between prospector strategies and digitalization leads to more successful transformation outcomes and reduced business risks. Consistent with this theory, we find that the impact of digitalization on audit effort is reduced (increased) for prospector-type (defender-type) companies due to the strategic fit (misfit). This result highlights how the fit/misfit between a company’s strategy and its transformative initiatives can lead to varying levels of business risk, ultimately impacting the audit effort.

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数字时代的审计工作：揭示业务战略和数字化转型之间的动态相互作用

本研究探讨了企业战略、数字化及其相互作用对数字化转型时代审计工作的影响。我们的研究结果表明，与防御型公司相比，中国探矿型公司需要更高水平的审计工作。此外，由于采用先进数字技术带来的业务风险增加，数字化程度更高的公司往往需要更多的审计工作。权变理论预测，勘探者战略与数字化之间的契合将导致更成功的转型结果，并降低业务风险。与这一理论相一致，我们发现由于战略匹配（不匹配），数字化对探矿型（防御型）公司审计工作的影响减少（增加）。该结果突出了公司战略与其变革计划之间的匹配/不匹配如何导致不同程度的业务风险，最终影响审计工作。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.