About this document
Audit Informatization, Digital Economy, Corporate Risk Costs by Lovidya Helmi is a document available to read on EtoBox.
This study investigates the relationship between auditing digitization, digital economy development, and corporate risk costs using data from China between 2008 and 2023. It finds that while auditing digitization tends to increase risk costs for enterprises, the digital economy plays a significant role in mitigating these costs. Additionally, the impact of auditing digitization on risk costs varies between state-owned and private enterprises.
- Author
- Lovidya Helmi
- Language
- EN