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Effects of information and technology application in audits and digital economy on enterprise risk management level

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  • Peng, Yan
  • Jin, Hao

Abstract

This study uses data from Chinese listed companies from 2012 to 2022 to examine the impact of applying information and technology in audits (audit informatization) and the digital economy on enterprise risk management levels. It empirically finds a direct and positive causal link between these factors, with technological innovation moderating this relationship. Furthermore, this influence is heterogeneous for state-owned and non-state-owned enterprises.

Suggested Citation

  • Peng, Yan & Jin, Hao, 2025. "Effects of information and technology application in audits and digital economy on enterprise risk management level," Finance Research Letters, Elsevier, vol. 73(C).
    • Handle: RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016222
    DOI: 10.1016/j.frl.2024.106593
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