会计师事务所人工智能投入与审计师行业覆盖范围——基于人力资本视角

Abstract

An important issue in contemporary accounting and auditing is how audit firms can effectively use digital audit technologies to advance digital transformation and improve audit effectiveness, in which digital human capital plays a pivotal role. Using individual auditor data from 2016 to 2023 as a sample, this paper examines the effect of accounting firms' investment in AI human capital on auditors' industry coverage. The results show that firms' investment in AI human capital significantly expands auditors' industry coverage, with technical support, information acquisition, and knowledge enhancement serving as important transmission channels. In addition, this effect is more pronounced when audit market competition is more intense, when auditors work for top-ten audit firms, and when auditors lack prior audit experience in the information technology industry. Economic consequence analyses further indicate that this effect improves the adequacy of audit report disclosure and enhances audit quality. These findings provide empirical evidence on the value of AI human capital allocation in the auditing profession and offer important implications for promoting the high-quality development of the auditing industry.