PDF(Pubmed)
Abstract：
UNASSIGNED: Promoting enterprises\' digital transformation is fundamental to implementing the digital China strategy and realizing high-quality development.
UNASSIGNED: Taking China\'s A-share listed companies from 2007 to 2021 as a research sample, this study examines the impact of sharing auditors with customers on the digital transformation of suppliers.
UNASSIGNED: The results show that sharing auditors with customers can promote suppliers\' digital transformation, and this promotion effect is stronger among suppliers with weaker bargaining power, lower media attention, and higher auditor industry expertise. In terms of the mechanism of action, sharing auditors with customers can help strengthen the supplier\'s supervision, alleviate suppliers\' financing constraints, and thus facilitate their digital transformation. Further research finds that when suppliers share auditors with their customers, suppliers\' digital transformation helps promote innovation.
UNASSIGNED: The research conclusion provides effective empirical evidence for alleviating the dilemma of digital transformation of enterprises.
UNASSIGNED: Taking China\'s A-share listed companies from 2007 to 2021 as a research sample, this study examines the impact of sharing auditors with customers on the digital transformation of suppliers.
UNASSIGNED: The results show that sharing auditors with customers can promote suppliers\' digital transformation, and this promotion effect is stronger among suppliers with weaker bargaining power, lower media attention, and higher auditor industry expertise. In terms of the mechanism of action, sharing auditors with customers can help strengthen the supplier\'s supervision, alleviate suppliers\' financing constraints, and thus facilitate their digital transformation. Further research finds that when suppliers share auditors with their customers, suppliers\' digital transformation helps promote innovation.
UNASSIGNED: The research conclusion provides effective empirical evidence for alleviating the dilemma of digital transformation of enterprises.
摘要：
■推进企业数字化转型是实施数字中国战略、实现高质量发展的根本。
■以2007-2021年中国A股上市公司为研究样本，这项研究考察了与客户共享审计师对供应商数字化转型的影响。
■结果表明，与客户共享审计师可以促进供应商的数字化转型，在议价能力较弱的供应商中，这种促销效应更强，媒体关注度较低,和更高的审计师行业专业知识。在作用机制上,与客户共享审计师可以帮助加强供应商的监督，缓解供应商的融资约束，从而促进他们的数字化转型。进一步的研究发现，当供应商与客户共享审计师时，供应商的数字化转型有助于促进创新。
■研究结论为缓解企业数字化转型困境提供了有效的经验证据。
■以2007-2021年中国A股上市公司为研究样本，这项研究考察了与客户共享审计师对供应商数字化转型的影响。
■结果表明，与客户共享审计师可以促进供应商的数字化转型，在议价能力较弱的供应商中，这种促销效应更强，媒体关注度较低,和更高的审计师行业专业知识。在作用机制上,与客户共享审计师可以帮助加强供应商的监督，缓解供应商的融资约束，从而促进他们的数字化转型。进一步的研究发现，当供应商与客户共享审计师时，供应商的数字化转型有助于促进创新。
■研究结论为缓解企业数字化转型困境提供了有效的经验证据。
