Aug 2026· Information Resources Management Journal· 0 citations· 32 references
TL;DR
The findings revealed an inverted U-shaped relationship where early transformation raises risks and lowers audit quality up to a critical point (Digital Transformation (DT)=1.58)—after which standardized governance reduces risks.
Abstract
This study explored the nonlinear link between digital transformation and audit quality in manufacturing alongside supply chain concentration effects. It was conducted because traditional linear research ignores complex digitalization risks, like algorithmic black boxes, failing to fit manufacturing's unique financial integration contexts. The authors applied a framework combining mathematical deduction of misstatement risks, game theory, and panel regression on data from 12,450 Chinese A-share manufacturers from 2012 to 2022. The findings revealed an inverted U-shaped relationship where early transformation raises risks and lowers audit quality up to a critical point (Digital Transformation (DT)=1.58)—after which standardized governance reduces risks. Additionally, high supply chain concentration accelerates this benefit. This means managers must strategically pace information technology investments around this threshold, while auditors should adapt resource allocation to specific digital maturity stages to safely capture transparency dividends.
Investigating how digital transformation improves labor allocation efficiency in construction enterprises and identifying the underlying micro-level governance mechanisms demonstrates that digital transformation helps reduce structural mismatches by improving organizational governance and human capital structure.
Ran Duan, Yi-Chong Zhou· Management Decision· 0 citations
While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectivene...
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Yu-Ting You, Chu-Chu Sun· Scientific Journal of Econom...· 0 citations
This paper examines the relationship between supply chain digitalization and firm-level supply chain resilience using the staggered rollout of China’s Supply Chain Innovation and Application Pilot Program as a quasi-natural experiment. Based on panel data for Chinese A-share listed manufacturing firms from 2012 to 2023...
Bing-Bing Wang, T. Wei· Sustainability· 0 citations
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The results show that firms with a higher level of digital transformation exhibit significantly lower inefficient investment and consequently higher investment efficiency, and the estimated effect remains robust after a series of additional analyses addressing potential endogeneity and model specification issues.
Yaru Jiang, Ningpeng Jiang· Journal of Applied Economics...· 0 citations
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