create a website

Does enterprise digital transformation affect audit opinion type?—Based on business evidence of Chinese listed companies. (2024). Jiang, Yinwei ; Dong, Xiaohong.
In: Economics and Politics.
RePEc:bla:ecopol:v:36:y:2024:i:3:p:1143-1163.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 32

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Acemoglu, D., Aghion, P., Griffith, R., & Zilibotti, F. (2010). Vertical integration and technology: Theory and evidence. Journal of the European Economic Association, 8(5), 989–1033. https://doi.org/10.1111/j.1542-4774.2010.tb00546.x.

  2. Ardito, L., Raby, S., Albino, V., & Bertoldi, B. (2021). The duality of digital and environmental orientations in the context of SMEs: Implications for innovation performance. Journal of Business Research, 123, 44–56. https://doi.org/10.1016/j.jbusres.2020.09.022.

  3. Ashbaugh‐Skaife, H., Collins, D. W., & Kinney, Jr., W. R. (2007). The discovery and reporting of internal control deficiencies prior to SOX‐mandated audits. Journal of Accounting and Economics, 44(1), 166–192. https://doi.org/10.1016/J.JACCECO.2006.10.001.

  4. Bi, W., Li, Y., Zhang, X., & Zhong, T. (2023). Labor protection and enterprise digital transformation: A quasi‐natural experiment based on the enforcement of social insurance law in China. Economics & Politics, 1–26. https://doi.org/10.1111/ecpo.12266.
    Paper not yet in RePEc: Add citation now
  5. Boone, J. P., Khurana, I. K., & Raman, K. K. (2012). Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research, 29(4), 1171–1203. https://doi.org/10.1111/j.1911-3846.2011.01144.x.

  6. Chen, P. F., He, S., Ma, Z., & Stice, D. (2016). The information role of audit opinions in debt contracting. Journal of Accounting and Economics, 61(1), 121–144. https://doi.org/10.1016/j.jacceco.2015.04.002.

  7. Chen, W., Zhang, L., Jiang, P., Meng, F., & Sun, Q. (2022). Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour. Accounting & Finance, 62(2), 2543–2578. https://doi.org/10.1111/acfi.12873.

  8. Cherubini, A., Passama, R., Crosnier, A., Lasnier, A., & Fraisse, P. (2016). Collaborative manufacturing with physical human‐robot interaction. Robotics and Computer‐Integrated Manufacturing, 40, 1–13. https://doi.org/10.1016/j.rcim.2015.12.007.
    Paper not yet in RePEc: Add citation now
  9. Dolgui, A., Ivanov, D., Sethi, S. P., & Sokolov, B. (2019). Scheduling in production, supply chain and Industry 4.0 systems by optimal control: Fundamentals, state‐of‐the‐art and applications. International Journal of Production Research, 57(2), 411–432. https://doi.org/10.1080/00207543.2018.1442948.

  10. Goldsmith‐Pinkham, P., Sorkin, I., & Swift, H. (2020). Bartik instruments: What, when, why, and how. American Economic Review, 110(8), 2586–2624.

  11. Guan, Y., Su, L., Wu, D., & Yang, Z. (2016). Do school ties between auditors and client executives influence audit outcomes. Journal of Accounting and Economics, 61(2), 506–525. https://doi.org/10.1016/j.jacceco.2015.09.003.

  12. Guo, X., Song, X., Dou, B., Wang, A., & Hu, H. (2023). Can digital transformation of the enterprise break the monopoly? Personal and Ubiquitous Computing, 27(4), 1629–1642. https://doi.org/10.1007/s00779-022-01666-0.
    Paper not yet in RePEc: Add citation now
  13. Lai, K. W. (2009). Audit opinion and disclosure of audit fees. Journal of Accounting, Auditing & Finance. 24(1), 91–114. https://doi.org/10.1177/0148558X0902400106.
    Paper not yet in RePEc: Add citation now
  14. Mardawi, Z., Tormo‐Carbó, G., Seguí‐Mas, E., & Al‐Koni, S. (2023). Does corruption rule the auditor's soul? Examining the auditors' attitude toward accepting corruption behaviors. Economics & Politics, 35, 1070–1098. https://doi.org/10.1111/ecpo.12247.

  15. Numan, W., & Willekens, M. (2012). An empirical test of spatial competition in the audit market. Journal of Accounting and Economics, 53(1), 450–465. https://doi.org/10.1016/j.jacceco.2011.10.002.

  16. Peng, W., Zhang, L., Zhong, K., & Li, L. (2019). Research on the effectiveness of regulatory inquiry: Based on the perspective of auditor behavior. Management Science, 32(4), 17–30. https://doi.org/10.3969/j.issn.1672-0334.2019.04.002.
    Paper not yet in RePEc: Add citation now
  17. Qi, H., Cao, X., & Liu, Y. (2020). The impact of the digital economy on corporate governance: from the perspective of information asymmetry and managers' irrational behavior. Reform, 33(4), 50–64.
    Paper not yet in RePEc: Add citation now
  18. Reichelt, K. J., & Wang, D. (2010). National and office‐specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647–686. https://doi.org/10.1111/j.1475-679X.2009.00363.x.

  19. Sadorsky, P. (2012). Information communication technology and electricity consumption in emerging economies. Energy Policy, 48(3), 130–136. https://doi.org/10.1016/j.enpol.2012.04.064.

  20. Sebastian, I. M., Ross, J. W., Beath, C., Mocker, M., Moloney, K. G., & Fonstad, N. O. (2020). How big old companies navigate digital transformation, In Strategic information management (pp. 133–150). Routledge.
    Paper not yet in RePEc: Add citation now
  21. Singh, A., & Hess, T. (2020). How chief digital officers promote the digital transformation of their companies, In Strategic information management (pp. 202–220). Routledge.
    Paper not yet in RePEc: Add citation now
  22. Tiberius, V., & Hirth, S. (2019). Impacts of digitization on auditing: A Delphi study for Germany. Journal of International Accounting, Auditing and Taxation, 37, 100288. https://doi.org/10.1016/j.intaccaudtax.2019.100288.

  23. Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 12(1), 35–83. https://doi.org/10.1016/j.jbusres.2019.09.022.

  24. Wang, X., Fan, G., & Hu, L. (2021). China's marketization index by province (2021). Social Sciences Academic Press.
    Paper not yet in RePEc: Add citation now
  25. Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613–633.

  26. Wen, H., Lee, C. C., & Song, Z. (2021). Digitalization and environment: How does ICT affect enterprise environmental performance? Environmental Science and Pollution Research, 28(39), 54826–54841. https://doi.org/10.1007/s11356-021-14474-5.
    Paper not yet in RePEc: Add citation now
  27. Xiao, T., Sun, R., Yuan, C., & Sun, J. (2022). Corporate digital transformation, human capital restructuring, and labor income share. Management World, 38(12), 220–237. https://doi.org/10.19744/j.cnki.11-1235/f.2022.0174.
    Paper not yet in RePEc: Add citation now
  28. Zhai, H., & Li, Q. (2022). Does enterprise digital transformation improve audit quality? Empirical test based on multi‐time point differential model. Journal of Audit & Economics, 37(2), 69–80.
    Paper not yet in RePEc: Add citation now
  29. Zhai, S., Xu, H., Liu, Y., & Tang, W. (2017). Controlling shareholder equity pledge and auditor risk response. Management World, 32(10), 51–65. https://doi.org/10.19744/j.cnki.11-1235/f.2017.10.006.
    Paper not yet in RePEc: Add citation now
  30. Zhang, L., Peng, W., & Zhong, K. (2018). Does the opening of the Shanghai‐Hong kong stock connect improve audit independence? analysis based on going concerned audit opinion. Journal of Audit & Economics, 33(5), 35–45.
    Paper not yet in RePEc: Add citation now
  31. Zhang, Y., Li, X., & Xing, M. (2021). Enterprise digital transformation and audit pricing. Auditing Research, 37(3), 62–71.
    Paper not yet in RePEc: Add citation now
  32. Zhou, L., & Yao, Y. (2018). Media supervision, auditor change, and audit opinion purchase. Journal of Industrial Engineering and Engineering Management, 32(2), 159–170. https://doi.org/10.13587/j.cnki.jieem.2018.02.018.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. The missing option in firm boundary decisions. (2021). Liu, Mengxiao.
    In: European Economic Review.
    RePEc:eee:eecrev:v:132:y:2021:i:c:s0014292120302324.

    Full description at Econpapers || Download paper

  2. Vertical integration, supplier behavior, and quality upgrading among exporters. (2017). León-Ciliotta, Gianmarco ; Hjort, Jonas ; Teachout, Matthieu ; Leon, Gianmarco ; Hansman, Christopher.
    In: Economics Working Papers.
    RePEc:upf:upfgen:1562.

    Full description at Econpapers || Download paper

  3. Empirical Models of Firms and Industries. (2017). Slade, Margaret ; Aguirregabiria, Victor.
    In: Microeconomics.ca working papers.
    RePEc:ubc:pmicro:margaret_e._slade-2017-4.

    Full description at Econpapers || Download paper

  4. Empirical Models of Firms and Industries. (2017). Slade, Margaret ; Aguirregabiria, Victor.
    In: Working Papers.
    RePEc:tor:tecipa:tecipa-580.

    Full description at Econpapers || Download paper

  5. Determinants of Demand for Technology in Relationships with Complementary Assets among Japanese Firms. (2017). Motohashi, Kazuyuki ; Kani, Masayo.
    In: Working Papers.
    RePEc:era:wpaper:dp-2016-38.

    Full description at Econpapers || Download paper

  6. Vertical Integration, Supplier Behavior, and Quality Upgrading among Exporters. (2017). León-Ciliotta, Gianmarco ; Hjort, Jonas ; Teachout, Matthieu ; Leon, Gianmarco ; Hansman, Christopher.
    In: Working Papers.
    RePEc:bge:wpaper:961.

    Full description at Econpapers || Download paper

  7. Delegation and worker training. (2016). Theodoropoulos, Nikolaos ; Heywood, John ; Bilanakos, Christos ; Sessions, John.
    In: University of Cyprus Working Papers in Economics.
    RePEc:ucy:cypeua:06-2016.

    Full description at Econpapers || Download paper

  8. Cobb–Douglas production function on FDI in Southeast Europe. (2016). Apostolov, Mico.
    In: Journal of Economic Structures.
    RePEc:spr:jecstr:v:5:y:2016:i:1:d:10.1186_s40008-016-0043-x.

    Full description at Econpapers || Download paper

  9. OWNERSHIP AND CONTROL STRUCTURES A CASE STUDY. (2016). Apostolov, Mico.
    In: Management Research and Practice.
    RePEc:rom:mrpase:v:8:y:2016:i:2:p:23-37.

    Full description at Econpapers || Download paper

  10. Oliver Hart and Bengt Holmström: Contract Theory. (2016). Committee, Nobel Prize.
    In: Nobel Prize in Economics documents.
    RePEc:ris:nobelp:2016_001.

    Full description at Econpapers || Download paper

  11. Trust, firm organization, and the pattern of comparative advantage. (2016). pinotti, paolo ; Cingano, Federico.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:100:y:2016:i:c:p:1-13.

    Full description at Econpapers || Download paper

  12. The 2016 Nobel Prize in Economics. (2016). Marinov, Eduard.
    In: Economic Thought journal.
    RePEc:bas:econth:y:2016:i:6:p:97-149.

    Full description at Econpapers || Download paper

  13. .

    Full description at Econpapers || Download paper

  14. ’Make or Buy’ as Competitive Strategy: Evidence from the Spanish Local TV Industry. (2015). Ruzzier, Christian ; Gil, Ricard.
    In: Working Papers.
    RePEc:sad:wpaper:119.

    Full description at Econpapers || Download paper

  15. Foreign Capital, GDP and Effects Affairs of Macedonia. (2015). .
    In: Academic Journal of Economic Studies.
    RePEc:khe:scajes:v:1:y:2015:i:3:p:65-78.

    Full description at Econpapers || Download paper

  16. Corruption and management practices: Firm level evidence. (2015). Goujard, Antoine ; Athanasouli, Daphne .
    In: Journal of Comparative Economics.
    RePEc:eee:jcecon:v:43:y:2015:i:4:p:1014-1034.

    Full description at Econpapers || Download paper

  17. Outsourcing of peripheral services: Evidence from Spanish manufacturing plant-level data. (2015). Gil, Ricard ; Galdon-Sanchez, Jose ; Bayo-Moriones, Alberto.
    In: European Economic Review.
    RePEc:eee:eecrev:v:78:y:2015:i:c:p:328-344.

    Full description at Econpapers || Download paper

  18. The Impact of Heterogeneous NOx Regulations on Distributed Electricity Generation in U.S. Manufacturing. (2015). Lee, Jonathan.
    In: Working Papers.
    RePEc:cen:wpaper:15-12.

    Full description at Econpapers || Download paper

  19. Supply Chain Control: A Theory of Vertical Integration. (2015). Ursino, Giovanni ; Giovanni, Ursino .
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:15:y:2015:i:4:p:1831-1866:n:9.

    Full description at Econpapers || Download paper

  20. Globalization and Vertical Structure: An Empirical Investigation. (2014). Buehler, Stefan ; Burghardt, Dirk ; Buhler, Stefan.
    In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy.
    RePEc:zbw:vfsc14:100335.

    Full description at Econpapers || Download paper

  21. Vertical Disintegration in the European Electricity Sector: Empirical Evidence on Lost Synergies. (2014). Liebensteiner, Mario ; Stephan, Schmitt ; Gugler, Klaus.
    In: Department of Economics Working Paper Series.
    RePEc:wiw:wus005:4360.

    Full description at Econpapers || Download paper

  22. Vertical Disintegration in the European Electricity Sector: Empirical Evidence on Lost Synergies. (2014). Liebensteiner, Mario ; Gugler, Klaus ; Schmitt, Stephan .
    In: Department of Economics Working Papers.
    RePEc:wiw:wiwwuw:wuwp190.

    Full description at Econpapers || Download paper

  23. Firm Size, Competition, Financing and Innovation. (2014). Zeina, Alsharkas .
    In: International Journal of Management and Economics.
    RePEc:vrs:ijomae:v:44:y:2014:i:1:p:51-73:n:3.

    Full description at Econpapers || Download paper

  24. Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine. (2014). Hart, Oliver ; Borek, Christopher T. ; Frattarelli, Angelo .
    In: Journal of Law and Economics.
    RePEc:ucp:jlawec:doi:10.1086/680929.

    Full description at Econpapers || Download paper

  25. A Price Theory of Vertical and Lateral Integration under Two-Sided Productivity Heterogeneity. (2014). Serfes, Konstantinos.
    In: School of Economics Working Paper Series.
    RePEc:ris:drxlwp:2013_006.

    Full description at Econpapers || Download paper

  26. Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine. (2014). Hart, Oliver D ; Borek, Christopher T ; Frattarelli, Angelo .
    In: Scholarly Articles.
    RePEc:hrv:faseco:30703804.

    Full description at Econpapers || Download paper

  27. Grossman-Hart (1986) Goes Global: Incomplete Contracts, Property Rights, and the International Organization of Production. (2014). Antras, Pol.
    In: Scholarly Articles.
    RePEc:hrv:faseco:12220386.

    Full description at Econpapers || Download paper

  28. Relationship-Specificity, Bargaining Power Growth, and Firm Performance. (2014). Bragelien, Iver ; Impink, Joost.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2014_004.

    Full description at Econpapers || Download paper

  29. Does fragmented or heterogeneous IP ownership stifle investments in innovation?. (2013). Schwiebacher, Franz.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13096.

    Full description at Econpapers || Download paper

  30. Demand Forces of Technical Change Evidence from the Chinese Manufacturing Industry. (2013). Zweimüller, Josef ; Zilibotti, Fabrizio ; Weiss, Franziska ; Beerli, Andreas ; Zweimuller, Josef.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79980.

    Full description at Econpapers || Download paper

  31. Contract Enforcement and R&D Investment. (2013). Watzinger, Martin ; Seitz, Michael.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79773.

    Full description at Econpapers || Download paper

  32. Globalization and Vertical Structure: An Empirical Investigation. (2013). Buehler, Stefan ; Burghardt, Dirk.
    In: Economics Working Paper Series.
    RePEc:usg:econwp:2013:10.

    Full description at Econpapers || Download paper

  33. Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine. (2013). Hart, Oliver ; Borek, Christopher T. ; Frattarelli, Angelo .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:19081.

    Full description at Econpapers || Download paper

  34. Political Patronage and Economic Opportunity: The Case of Vertical Integration in the Egyptian Clothing Industry. (2013). El-Haddad, Amirah.
    In: Working Papers.
    RePEc:erg:wpaper:797.

    Full description at Econpapers || Download paper

  35. Subcontracting relationships. (2013). Rama, Ruth ; Holl, Adelheid.
    In: Chapters.
    RePEc:elg:eechap:14110_28.

    Full description at Econpapers || Download paper

  36. Vertical separation as a defense against strong suppliers. (2013). Mizuno, Tomomichi ; Matsushima, Noriaki.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:228:y:2013:i:1:p:208-216.

    Full description at Econpapers || Download paper

  37. The Impact of Worker Bargaining Power on the Organization of Global Firms.. (2013). Carluccio, Juan ; Bas, M..
    In: Working papers.
    RePEc:bfr:banfra:460.

    Full description at Econpapers || Download paper

  38. Trade Liberalisation and Vertical Integration. (2013). Bache, Peter Arendorf ; Laugesen, Anders .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2013-14.

    Full description at Econpapers || Download paper

  39. Optimal quality choice under uncertainty on market development. (2012). Tamini, Lota.
    In: MPRA Paper.
    RePEc:pra:mprapa:40845.

    Full description at Econpapers || Download paper

  40. Why Do Firms Own Production Chains?. (2012). Syverson, Chad ; Hortacsu, Ali ; Atalay, Enghin.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18020.

    Full description at Econpapers || Download paper

  41. Divided we Stand, United we Fall: Asset Specificity and Vertical Integration Reconsidered. (2012). Ruzzier, Christian.
    In: Journal of Institutional and Theoretical Economics (JITE).
    RePEc:mhr:jinste:urn:sici:0932-4569(201212)168:4_658:dwsuwf_2.0.tx_2-0.

    Full description at Econpapers || Download paper

  42. Risky Business: The Impact of Property Rights on Investment and Revenue in the Film Industry. (2012). Kuppuswamy, Venkat ; Baldwin, Carliss Y..
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:13-007.

    Full description at Econpapers || Download paper

  43. Trust, Firm Organization and the Structure of Production. (2012). pinotti, paolo ; Cingano, Federico.
    In: Working Papers.
    RePEc:don:donwpa:053.

    Full description at Econpapers || Download paper

  44. Buyer-Supplier Relationships, Internationalization and Product Innovation. (2012). Felice, Giulia ; Bratti, Massimiliano.
    In: Development Working Papers.
    RePEc:csl:devewp:327.

    Full description at Econpapers || Download paper

  45. Optimal quality choice under uncertainty on market development. (2012). Tamini, Lota.
    In: Working Papers.
    RePEc:ags:spaawp:148589.

    Full description at Econpapers || Download paper

  46. Agglomeration, related variety and vertical integration. (2011). Iacobucci, Donato ; Cainelli, Giulio.
    In: Openloc Working Papers.
    RePEc:trn:utwpol:1104.

    Full description at Econpapers || Download paper

  47. International Sourcing, Product Complexity and Intellectual Property Rights. (2011). Toubal, Farid ; Spies, Julia ; Naghavi, Alireza.
    In: Center for Economic Research (RECent).
    RePEc:mod:recent:067.

    Full description at Econpapers || Download paper

  48. International Sourcing, Product Complexity and Intellectual Property Rights. (2011). Toubal, Farid ; Spies, Julia ; Naghavi, Alireza.
    In: IAW Discussion Papers.
    RePEc:iaw:iawdip:75.

    Full description at Econpapers || Download paper

  49. International Sourcing, Product Complexity and Intellectual Property Rights. (2011). Toubal, Farid ; Spies, Julia ; Naghavi, Alireza.
    In: Working Papers.
    RePEc:fem:femwpa:2011.78.

    Full description at Econpapers || Download paper

  50. Intellectual Property Rights, Product Complexity, and the Organization of Multinational Firms. (2011). Toubal, Farid ; Spies, Julia ; Naghavi, Alireza.
    In: Working Papers.
    RePEc:bol:bodewp:wp773.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-29 10:53:50 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.