企业数字化转型、社会责任与审计质量
Enterprise Digital Transformation, Social Responsibility and Audit Quality

企业数字化转型是推动数字经济与实体经济深度整合的核心引擎，对促进数字技术与经济高质量发展有着不可替代的作用。本文选取我国沪深A股上市公司2010~2020年间的数据作为样本，综合考虑数字化转型特点，使用Python抓取年报中与数字化转型相关的词汇频率衡量企业数字化转型程度，深入探讨企业数字化转型和审计质量之间的关系及其作用机制。研究结果显示，数字化转型有助于提升审计质量，企业社会责任在两者之间关系中具有部分中介效应，数字化转型能够促进企业履行社会责任，从而提高审计质量。在建设数字中国的大背景下，该研究结果具有重要意义，为推动企业数字化转型和社会责任履行、审计质量提升提供了新的启示。
The digital transformation of enterprises serves as a crucial driving force for the deep integration of the digital economy and the real economy, and it is essential for advancing digital technology and enhancing economic quality. This study employs data from Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges over the period from 2010 to 2020. Given the unique characteristics of digital transformation, the study utilizes Python to analyze the frequency of digital transformation-related terms in annual reports, thereby evaluating the extent of digital transformation in these companies. It further investigates the relationship between digital transformation and audit quality, as well as the underlying mechanisms at play. The findings indicate that digital transformation contributes to improving audit quality. Corporate social responsibility (CSR) acts as a partial mediator in this relationship. Specifically, digital transformation can facilitate the fulfillment of CSR by enterprises, which in turn enhances audit quality. Against the backdrop of the Digital China initiative, this study holds significant implications and offers novel insights for promoting the digital transformation of enterprises, improving CSR performance, and enhancing audit quality.