The effect of audit digital transformation on audit quality: evidence from digital bank confirmations
Digital transformation is pivotal to the high-quality development of the audit profession in China. This paper examines the impact of digital bank confirmations on audit quality as part of this transformation. We find that digital bank confirmations significantly improve cash flow audit quality. The...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-12-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2024.2442769 |
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