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Audit informatization, digital economy development, and corporate risk costs

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  • Wang, Xiaoxiao
  • Dong, Huimin

Abstract

Empirical research based on data from China between 2008 and 2023 indicates that the digitization of auditing increases the risk costs for enterprises, while the digital economy helps to reduce these costs. In the relationship between auditing digitization and enterprise risk costs, the digital economy plays a significant moderating role. There are notable differences in the impact of auditing digitization on risk costs between state-owned enterprises and private enterprises.

Suggested Citation

  • Wang, Xiaoxiao & Dong, Huimin, 2025. "Audit informatization, digital economy development, and corporate risk costs," Finance Research Letters, Elsevier, vol. 83(C).
    • Handle: RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009389
    DOI: 10.1016/j.frl.2025.107679
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    References listed on IDEAS

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