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The effect of enterprise digital transformation on audit efficiency—Evidence from China
16 references·7 citing·52 second hop
The effect of enterprise digital transformation on audit efficiency—Evidence from China (2024)The effect of enterprise digital transfor…Transforming business using digital innovations: the application of AI, blockchain, cloud and data analytics (2020)Transforming business using d…The Ethical Implications of Using Artificial Intelligence in Auditing (2020)The Ethical Implications of U…International HRM insights for navigating the COVID-19 pandemic: Implications for future research and practice (2020)International HRM insights fo…The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes (2019)The digital transformation of…The digital transformation of external audit and its impact on corporate governance (2019)The digital transformation of…Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal (2018)Building dynamic capabilities…Digital Innovation Management: Reinventing Innovation Management Research in a Digital World (2017)Digital Innovation Management…Big Data and Analytics in the Modern Audit Engagement: Research Needs (2017)Big Data and Analytics in the…How Big Data Will Change Accounting (2015)How Big Data Will Change Acco…Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)Behavioral Implications of Bi…The Distinct Effects of Information Technology and Communication Technology on Firm Organization (2014)The Distinct Effects of Infor…Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor? (2014)Do Big 4 Auditors Provide Hig…Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2014)Auditor Industry Specializati…City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing (2012)City-Level Auditor Industry S…Examining the Potential Benefits of Internal Control Monitoring Technology (2010)Examining the Potential Benef…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …How digital transformation enhances firm performance: Underlying knowledge and mechanisms from the perspective of value creation (2026)How digital transformation en…Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…The impact of digital government on corporate green innovation: Evidence from China (2024)The impact of digital governm…Research on the impact of enterprise digital transformation on carbon emissions in the manufacturing industry (2024)Research on the impact of ent…How does digital transformation empower knowledge creation? Evidence from Chinese manufacturing enterprises (2024)How does digital transformati…Building operational resilience through digitalization: The roles of supply chain network position (2024)Building operational resilien…Assessing the Impact of Enterprise Architecture on Digital Transformation Success: A Global Perspective (2024)Assessing the Impact of Enter…An Empirical Study of the Role of Accounting Data in Performance Evaluation (1972)Using the balanced scorecard as a strategic management system (1996)Management control systems as a package—Opportunities, challenges and research directions (2008)Big Data in Accounting: An Overview (2015)Impact of business analytics and enterprise systems on managerial accounting (2017)The Social Construction of Reality: A Treatise in the Sociology of Knowledge. 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Evidence from China (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Strategic management a stakeholder approach (2010)Understanding artificial intelligence adoption in operations management: insights from the review of academic literature and social media discussions (2020)Firms' digitalization and stock price crash risk (2022)How does the digital transformation drive digital technology innovation of enterprises? Evidence from enterprise's digital patents (2024)Complacency and Bias in Human Use of Automation: An Attentional Integration (2010)Automation bias: a systematic review of frequency, effect mediators, and mitigators (2011)The future of employment: How susceptible are jobs to computerisation? (2016)A systematic literature review on the impact of artificial intelligence on workplace outcomes: A multi-process perspective (2021)Ethical framework for Artificial Intelligence and Digital technologies (2021)Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking (2022)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Algorithmic bias in data-driven innovation in the age of AI (2021)Artificial intelligence-driven innovation for enhancing supply chain resilience and performance under the effect of supply chain dynamism: an empirical investigation (2021)Artificial intelligence-driven risk management for enhancing supply chain agility: A deep-learning-based dual-stage PLS-SEM-ANN analysis (2022)Resilient Individuals Use Positive Emotions to Bounce Back From Negative Emotional Experiences. 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this work references cited by second hop

References

  • 2018Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal3,506 cited
  • 2017Digital Innovation Management: Reinventing Innovation Management Research in a Digital World3,007 cited
  • 2019The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes2,761 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2020International HRM insights for navigating the COVID-19 pandemic: Implications for future research and practice716 cited
  • 2014The Distinct Effects of Information Technology and Communication Technology on Firm Organization648 cited
  • 2015How Big Data Will Change Accounting625 cited
  • 2020The Ethical Implications of Using Artificial Intelligence in Auditing625 cited
  • 2020Transforming business using digital innovations: the application of AI, blockchain, cloud and data analytics590 cited
  • 2019The digital transformation of external audit and its impact on corporate governance537 cited
  • 2017Big Data and Analytics in the Modern Audit Engagement: Research Needs513 cited
  • 2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions432 cited
  • 2014Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?292 cited

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2012
City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
244 cited
  • 2010Examining the Potential Benefits of Internal Control Monitoring Technology232 cited
  • 2014Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries193 cited
  • Cited by

    • 2024The impact of digital government on corporate green innovation: Evidence from China155 cited
    • 2024Research on the impact of enterprise digital transformation on carbon emissions in the manufacturing industry127 cited
    • 2024How does digital transformation empower knowledge creation? Evidence from Chinese manufacturing enterprises89 cited
    • 2024Building operational resilience through digitalization: The roles of supply chain network position45 cited
    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
    • 2024Assessing the Impact of Enterprise Architecture on Digital Transformation Success: A Global Perspective25 cited
    • 2026How digital transformation enhances firm performance: Underlying knowledge and mechanisms from the perspective of value creation12 cited