【摘要】 利用我国A股上市公司相关数据,本文实证研究发现:上市公司实施大数据、区块链等信息技术会显著提升审计费用。这是因为上市公司运用大数据、区块链技术会使审计师面临更高的重大错报风险与审计风险;面对更高的重大错报风险,审计师会增加相关审计程序,从而增加审计费用。进一步的研究发现,上市公司运用大数据、区块链技术并不会显著增加国际"四大"的审计费用;但却会显著增加国内事务所的审计费用。采用工具变量回归和倾向得分匹配(PSM)等稳健性检验后,以上结果依然稳健地成立。这从一个侧面证明国际"四大"能更好地适应数字经济的转型,适应区块链等新技术。本文的研究扩展了审计研究的边界,亦将有助于推进大数据国家战略在会计事务所与企业的有效实施。更多还原

【Abstract】 By taking the A-share listed companies in China as samples,the paper empirically finds that the application of digital technologies such as big data and block chain in listed companies can significantly increase their audit expenditure.This is because the application of big data and block chain leads to higher risks of material misstatement for auditors,who consequently have to take more audit procedures to control audit risks under an acceptable level,which will significantly increase audit costs.With instrumental variables and PSM as robustness tests,further research shows that the application of big data and block chain has exerted no significant influence on audit fees of Big 4,but significantly increased the audit fees of large domestic firms,which proves that Big 4 can better adapt to the transformation to big data and a digital economy.The paper expands the boundary of empirical study on audit,and makes a fair contribution to promoting the effective implementation of the national big-data strategy in both companies and audit firms.更多还原