事务所数字化人力资本投入与审计质量——基于招聘数据的实证分析

Abstract

Based on job posting data of audit offices, this paper uses text analysis to construct digital skill demand index, investigating the impact of audit offices' digital human capital investment on audit quality. The empirical results demonstrate that audit offices' demand for digital talent significantly improve audit quality. Mechanism analysis reveals that digital talent improves audit quality through the improvement of two aspects of behavior: audit efficiency and audit adjustment. Cross-sectional analyses indicate that the positive effect of digital talent on audit quality is more pronounced when they are better matched with the digital transformation of customers, and when they have a stronger incentive to improve audit quality. Further analyses show that the digital talent in high positions has a more significant effect on audit quality than median and low position; audit offices' demand for digital talent can generate wage premiums, but the audit offices rarely pass these costs on to clients. Alternatively, they benefit from maintaining relationships with regular clients and attracting new ones.