create a website

Digital transformation and corporate audit risk: Mediating effects of auditor behavior. (2024). Bin, Sophee Sulong ; Zhang, LU.
In: Finance Research Letters.
RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324007840.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 29

References cited by this document

Cocites: 41

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. Appelbaum, D. ; Kogan, A. ; Vasarhelyi, M.A. Big data and analytics in the modern audit engagement: research needs. 2017 Auditing. 36 1-27
    Paper not yet in RePEc: Add citation now
  2. Aquino, A. ; Lino, A. ; Azevedo, R. ; Silva, P. Digital affordances and remote public audit practice. 2022 Financ. Account. Manage.. 38 447-467
    Paper not yet in RePEc: Add citation now
  3. Bakumenko, A. ; Elragal, A. Detecting anomalies in financial data using machine learning algorithms. 2022 Systems. 10 130-
    Paper not yet in RePEc: Add citation now
  4. Baron, R.M. ; Kenny, D.A. The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. 1986 J. Pers. Soc. Psychol.. 51 1173-
    Paper not yet in RePEc: Add citation now
  5. Barr-Pulliam, D. ; Brown-Liburd, H.L. ; Munoko, I. The effects of person-specific, task, and environmental factors on digital transformation and innovation in auditing: a review of the literature. 2022 J. Int. Financ. Manage. Account.. 33 337-374
    Paper not yet in RePEc: Add citation now
  6. Beattie, V. ; Fearnley, S. ; Hines, T. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. 2013 Account. Business Res.. 43 56-81

  7. Betti, N. ; Sarens, G. Understanding the internal audit function in a digitalised business environment. 2021 J. Account. Organiz. Change. 17 197-216
    Paper not yet in RePEc: Add citation now
  8. Cheng, W. ; Li, C. ; Zhao, T. The stages of enterprise digital transformation and its impact on internal control: evidence from China. 2024 Int. Rev. Financ. Analy.. 92 -

  9. Chowdhury, E. ; Stasi, A. ; Pellegrino, A. Blockchain technology in financial accounting: emerging regulatory issues. 2023 Rev. Financ. Econ.. 21 862-868
    Paper not yet in RePEc: Add citation now
  10. Dai, J. ; Ahmed, Z. ; Pata, U.K. ; Ahmad, M. Achieving SDG-13 in the era of conflicts: The roles of economic growth and government stability. 2023 Eval. Rev.. 47 1168-1192

  11. Dai, J. ; Hiung, E.Y.T. ; Destek, M.A. ; Ahmed, Z. Green policymaking in top emitters: assessing the consequences of external conflicts, trade globalization, and mineral resources on sustainable development. 2024 Int. J. Sustain. Dev. World Ecol.. 1-15
    Paper not yet in RePEc: Add citation now
  12. Francis, J.R. ; Khurana, I.K. ; Martin, X. ; Pereira, R. The relative importance of firm incentives versus country factors in the demand for assurance services by private entities. 2011 Contemp. Account. Res.. 28 487-516

  13. Han, H. ; Shiwakoti, R.K. ; Jarvis, R. ; Mordi, C. ; Botchie, D. Accounting and auditing with blockchain technology and artificial Intelligence: a literature review. 2023 Int. J. Account. Inform. Syst.. 48 -

  14. Henao-García, E. ; Arias-Pérez, J. ; Lozada, N. Fostering big data analytics capability through process innovation: is management innovation the missing link?. 2021 Busin. Inform. Rev.. 38 28-39
    Paper not yet in RePEc: Add citation now
  15. Hunjra, A.I. ; Bouri, E. ; Azam, M. ; Azam, R.I. ; Dai, J. Economic growth and environmental sustainability in developing economies. 2024 Res. Int. Bus. Finance. 70 102341-

  16. Jensen, M.C., Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. In: Brunner, K. (eds) Economics Social Institutions. Rochester Studies in Economics and Policy Issues, vol 1. Springer, Dordrecht. 10.1007/978-94-009-9257-3_8.

  17. Kend, M. ; Nguyen, L.A. The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets. 2022 Qualit. Res. Account. Manage.. 19 540-563

  18. Kim, A. ; Ha, A. Perception of digital transformation effect on audit quality: the case of Vietnam. 2021 J. Int. Econ. Manage.. 21 91-107
    Paper not yet in RePEc: Add citation now
  19. Kraus, S. ; Jones, P. ; Kailer, N. ; Weinmann, A. ; Chaparro-Banegas, N. ; Roig-Tierno, N. Digital transformation: an overview of the current state of the art of research. 2021 Sage Open. 11 -

  20. Krieger, F. ; Drews, P. ; Velte, P. Explaining the (non-) adoption of advanced data analytics in auditing: a process theory. 2021 Int. J. Account. Infor. Syst.. 41 -

  21. Manita, R. ; Elommal, N. ; Baudier, P. ; Hikkerova, L. The digital transformation of external audit and its impact on corporate governance. 2020 Technol. Forecast. Social Change. 150 -

  22. Mele, G. ; Capaldo, G. ; Secundo, G. ; Corvello, V. Revisiting the idea of knowledge-based dynamic capabilities for digital transformation. 2024 J. Knowl. Manage.. 28 532-563
    Paper not yet in RePEc: Add citation now
  23. Mo, H. The impact of digital transformation on internal control quality: a study based on five components of internal control. 2023 Account. Corpor. Manage.. 5 28-34
    Paper not yet in RePEc: Add citation now
  24. Pizzi, S. ; Venturelli, A. ; Variale, M. ; Macario, G.P. Assessing the impacts of digital transformation on internal auditing: a bibliometric analysis. 2021 Technol. Society. 67 -

  25. Rahman, J. ; Ziru, A. Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China. 2022 Int. J. Accoun. Inform. Manage.. 31 221-246

  26. Teece, D.J. ; Pisano, G. ; Shuen, A. Dynamic capabilities and strategic management. 1997 Strat. Manage. J.. 18 509-533

  27. Thottoli, M. ; Thomas, K. Characteristics of information communication technology and audit practices: evidence from India. 2020 Vine J. Infor. Knowl. Manage. Syst.. 52 570-593
    Paper not yet in RePEc: Add citation now
  28. Van Veldhoven, Z. ; Vanthienen, J. Digital transformation as an interaction-driven perspective between business, society, and technology. 2022 Electr. Mark.. 32 629-644

  29. Zhai, H. ; Yang, M. ; Chan, K.C. Does digital transformation enhance a firm's performance? Evidence from China. 2022 Technol. Society. 68 -
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. How does digital transformation drive green technology M&A under the carbon cap and trade policy?. (2025). Wang, BO ; Gong, Siyu.
    In: Technology in Society.
    RePEc:eee:teinso:v:81:y:2025:i:c:s0160791x25000582.

    Full description at Econpapers || Download paper

  2. The impact of digital transformation on the efficiency of corporate resource allocation: Internal mechanisms and external environment. (2025). Jiang, LI ; Li, Bin ; Zhang, Min.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:215:y:2025:i:c:s0040162525001386.

    Full description at Econpapers || Download paper

  3. How does digital transformation predict the investment cycle in family enterprises?. (2025). Bi, Huining ; Wu, JI ; Hao, Jing ; Ren, Xingzi.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006930.

    Full description at Econpapers || Download paper

  4. Geographical influences, media attention and enterprise digital transformation. (2025). Zhao, Xiaoyang ; Li, Xiaotong ; Wang, Teng.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006516.

    Full description at Econpapers || Download paper

  5. Research on the configuration path of manufacturing enterprises digital servitization transformation. (2025). Dong, Zheng ; He, Chang ; Li, QI ; Meng, Tao.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025001157.

    Full description at Econpapers || Download paper

  6. Government environmental regulation, media attention, and corporate green innovation. (2025). Liao, Zhaoguang ; Xiao, Luan.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024007433.

    Full description at Econpapers || Download paper

  7. Female executives’ influence on competitive strategies in tourism enterprises: A study on the moderating role of managerial shortsightedness. (2025). Hu, Zuwu ; Liu, Ling.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002569.

    Full description at Econpapers || Download paper

  8. Managerial overconfidence and corporate digital transformation. (2025). Song, Xinwei ; Zhang, LI.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000935.

    Full description at Econpapers || Download paper

  9. Enhancing innovation capabilities, digital management, and corporate competitiveness. (2025). Li, Ying ; Zhang, Yuan.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016246.

    Full description at Econpapers || Download paper

  10. Acceleration or deceleration? The impact of trade digitization on the speed of enterprise internationalization. (2025). Lu, Gang ; Miao, Yutian ; Liu, Siyan ; Wang, Jing.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015873.

    Full description at Econpapers || Download paper

  11. Enterprise marketing models: Mechanisms of digital transformation. (2025). Zhao, Jingyi ; Cheng, Yang.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015149.

    Full description at Econpapers || Download paper

  12. Promoting or inhibiting: The impact of artificial intelligence application on corporate environmental performance. (2025). Wang, Beibei ; Liu, Yeshen ; Song, Zhe.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:97:y:2025:i:c:s1057521924008044.

    Full description at Econpapers || Download paper

  13. Fintech development, corporate tax avoidance and firm value. (2025). Hou, Yang ; Tang, Mengxuan ; Hu, Yang ; Goodell, John W ; Oxley, Les.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006975.

    Full description at Econpapers || Download paper

  14. Salary incentives, internal control, and firms total factor productivity. (2025). Yuan, Jingyi ; Huang, Siqi ; Cheng, Zhuo.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002406.

    Full description at Econpapers || Download paper

  15. The AI-sustainability Nexus: How does intelligent transformation affect corporate green innovation?. (2025). Lin, Boqiang ; Xu, Chongchong.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001942.

    Full description at Econpapers || Download paper

  16. From digital to innovative: How does digital transformation affect corporate innovation?. (2025). Qiao, YI ; Li, Xiaorong ; Hu, Juncheng.
    In: Economics Letters.
    RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176525000473.

    Full description at Econpapers || Download paper

  17. Influence of employee impact on their evaluation of enterprise digital capability: a mediated moderation model. (2024). Fu, Feiqiang ; Zang, Lingqiao ; Zhou, Qiwei.
    In: Palgrave Communications.
    RePEc:pal:palcom:v:11:y:2024:i:1:d:10.1057_s41599-024-04288-4.

    Full description at Econpapers || Download paper

  18. Digital transformation and its effect on resource allocation efficiency and productivity in Chinese corporations. (2024). Jiang, Weijie ; Li, Jiaye.
    In: Technology in Society.
    RePEc:eee:teinso:v:78:y:2024:i:c:s0160791x24001866.

    Full description at Econpapers || Download paper

  19. The power of big data affordances to reshape anti-fraud strategies. (2024). Marchini, Pier Luigi ; Gabrielli, Gianluca ; Magri, Carlotta ; Medioli, Alice.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:205:y:2024:i:c:s0040162524003032.

    Full description at Econpapers || Download paper

  20. Enterprise digital transformation and employee treatment: Evidence from China. (2024). Zhu, Linping ; Yang, Qiuyi ; Xiong, Xuemei ; Huang, Xuanhao.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:96:y:2024:i:pc:s1059056024007305.

    Full description at Econpapers || Download paper

  21. How does digital transformation affect the total factor productivity of Chinas A-share listed enterprises in the mineral resource-based sector?. (2024). Feng, Yanchao ; Peng, Sihan ; Lu, Shan ; Shi, Jiaxin ; Zhang, CI.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:94:y:2024:i:c:s0301420724005130.

    Full description at Econpapers || Download paper

  22. Digitalizations influence on corporate sustainability strategies in the context of new environmental law. (2024). Tang, Muchen ; Yuan, Tianrong ; Kang, YI.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:70:y:2024:i:c:s1544612324012881.

    Full description at Econpapers || Download paper

  23. Unleashing Industry 4.0: Empowering corporate trade credit. (2024). Fung, Hung-Gay ; Qiu, Kaizhong ; Qiao, Penghua.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:69:y:2024:i:pb:s154461232401184x.

    Full description at Econpapers || Download paper

  24. Digital transformation and corporate audit risk: Mediating effects of auditor behavior. (2024). Bin, Sophee Sulong ; Zhang, LU.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324007840.

    Full description at Econpapers || Download paper

  25. Disclosure of internal control evaluation reports of Chinese enterprises: History, problems and strategies. (2024). Zongkeng, LI ; Rui, Liang ; Yushu, Kuang.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:66:y:2024:i:c:s154461232400672x.

    Full description at Econpapers || Download paper

  26. Digital transformation and enterprise outward foreign direct investment. (2024). Huang, YU ; Lamadrid, Richel L ; Wang, Guiying.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324006238.

    Full description at Econpapers || Download paper

  27. The impact of digital economy on emerging employment trends: Insights from the China Family Panel Survey (CFPS). (2024). Jin, Xing ; Lyu, Kangyin.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004483.

    Full description at Econpapers || Download paper

  28. Can companies input of data factor eliminate investors home biases?. (2024). Jin, Chenglu ; Wang, Shengnan ; Mao, Weidao ; Chen, Rongda.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006951.

    Full description at Econpapers || Download paper

  29. The mechanism of supply chain efficiency in enterprise digital transformation and total factor productivity. (2024). Lin, Boqiang ; Teng, Yuqiang ; Du, Anna Min.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005155.

    Full description at Econpapers || Download paper

  30. Optimization of carbon peaking achieving paths in Chinas transportation sector under digital feature clustering. (2024). Wang, Shubin ; Li, Jiabao ; Lu, Quanying.
    In: Energy.
    RePEc:eee:energy:v:313:y:2024:i:c:s036054422403665x.

    Full description at Econpapers || Download paper

  31. Mystery of special government subsidies: How does digital transformation promote enterprise innovation and development?. (2024). Huang, Yujie ; Yang, Yuhan ; Tai, Yafei ; Zhang, Chong ; Liu, Baoliu.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:83:y:2024:i:c:p:1-16.

    Full description at Econpapers || Download paper

  32. Does Islamic religiosity influence professional accountants judgments? Evidence from global convergence of IFRS. (2024). Bose, Sudipta ; Ali, Muhammad Jahangir ; Ahsan, A. F. M. Mainul, .
    In: Advances in accounting.
    RePEc:eee:advacc:v:64:y:2024:i:c:s0882611023000822.

    Full description at Econpapers || Download paper

  33. Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan. (2022). Ying, Sammy Xiaoyan ; Martinov-Bennie, Nonna ; Adeel, Nazia ; Patel, Chris.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:179:y:2022:i:2:d:10.1007_s10551-021-04829-w.

    Full description at Econpapers || Download paper

  34. Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations. (2022). Ryu, Sang-Lyul ; Won, Jayoun.
    In: Journal of Asian Economics.
    RePEc:eee:asieco:v:78:y:2022:i:c:s104900782100155x.

    Full description at Econpapers || Download paper

  35. The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan. (2021). Alawaqleh, Qasim Ahmad ; Almasria, Nashat Ali.
    In: International Journal of Financial Research.
    RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:55-69.

    Full description at Econpapers || Download paper

  36. Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting. (2021). Ferramosca, Silvia ; Allegrini, Marco.
    In: European Management Journal.
    RePEc:eee:eurman:v:39:y:2021:i:6:p:816-828.

    Full description at Econpapers || Download paper

  37. The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action. (2018). al Shbail, Mohannad Obeid.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:8:y:2018:i:2:p:208-217.

    Full description at Econpapers || Download paper

  38. Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Cheng, Xinsheng ; Ud, Nizam ; Banbhan, Ashfaque.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

    Full description at Econpapers || Download paper

  39. The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. (2018). Espinosa-Pike, Marcela ; Barrainkua, Itsaso.
    In: Revista de Contabilidad - Spanish Accounting Review.
    RePEc:eee:spacre:v:21:y:2018:i:2:p:176-187.

    Full description at Econpapers || Download paper

  40. Esiste una strategia di Internal Auditing che crea valore? Un?analisi empirica del contesto italiano. (2016). D'Onza, Giuseppe ; Brotini, Francesco ; Rigolini, Alessandra.
    In: MANAGEMENT CONTROL.
    RePEc:fan:macoma:v:html10.3280/maco2016-001008.

    Full description at Econpapers || Download paper

  41. Audit committees: practices, practitioners and praxis of governance. (2015). Brennan, Niamh ; Kirwan, Collette E.
    In: Open Access publications.
    RePEc:rru:oapubs:10197/7629.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-25 15:59:34 || 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.