物流企業(yè)數(shù)字化轉(zhuǎn)型對審計質(zhì)量的影響研究

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ZHAI Jiaxuan， CHEN Qingjie （BusinessSchool，University of Shanghai forScienceand Technology，Shanghai2Ooo93，China）

中圖分類號：F253.9 文獻(xiàn)標(biāo)志碼：ADOI： 10.13714/j.cnki.1002-3100.2025.09.005

Abstract： With the arrival of the digital economy tide in the world，logistics enterprises must carry out digital transformation if they want to survive and develop in the digital economy environment.In this regard，based on the data of logistics listed companies from 2013 to 2022， this paper intends to conduct an empirical test on the relationship between digital transformation and audit quality of China's logistics enterprises byusing the method of statistical word frequency in Python Jieba database. The research finds that in the process of digital transformation of logistics enterprises， the audit quality can also be effectively improved. On this basis，the robustness ofthe original conclusions is tested using the alternative explanatory variables and the lagged values of the explanatory variables. In addition，this study also finds that in non-state -owned enterprises，digital transformation hasamore obvious effect on improving audit quality. The research results ofthis paper will expand the relevant literature on the impact of digital transformation of logistics enterprises on auditquality in China，and provide empirical evidence for auditors to deal with the risk of material misstatement in the digital transformationenvironment.

Key words： digital transformation; audit quality; business complexity; annual report word frequency

0引言

數(shù)字技術(shù)不僅改變了生活方式，更逐漸成為推動經(jīng)濟(jì)發(fā)展的主要力量。（剩余7689字）