Research on the Influence of Enterprise Informatization Degree on Audit Demand Preference
Abstract
development. In this context, this paper takes A-share listed companies from 2015 to 2021 as research samples to explore the influence of
enterprise informatization degree on audit demand preference. The research finds that enterprise informatization degree has a significant positive relationship with the audit preference of the four major international firms. The degree of enterprise informatization has a positive effect
on audit demand preference. The higher the degree of enterprise informatization, the higher the demand preference for high-quality audits.
In addition, the greater the financial risk, the higher the business growth, the better the corporate governance structure, the higher the equity
concentration, the greater the enterprises' demand for high-quality audits, and the greater the likelihood of choosing one of the Big Four international accounting firms as their external auditing institution.
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DOI: http://dx.doi.org/10.70711/memf.v3i11.10256
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