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Digital Transition, Audit Quality, and Quality-Driven Enterprise Development
- 1 School of Accounting, Tianjin University of Finance and Economics, No. 25 Zhujiang Road, Hexi District, Tianjin, China.
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Abstract
Technology-driven economy is leading the way in the global technological and industrial revolution, emerging as a significant catalyst for the growth of new productive forces. The Central Economic Work Conference emphasized the need to actively foster new industrialization, advance technology-driven economy, and accelerate the development of artificial intelligence. Additionally, technology-driven economy considerably alters the green transformation and upgrading of high-pollution industries. In this context, quality-driven audits offer essential oversight and management throughout this transition. The research focuses on listed firms in high-emission industries over the period 2012 to 2022, analyzing how digital transition contributes to the advancement of enterprise quality. The findings demonstrate that digital transition significantly fosters quality-driven growth, with audit quality serving as a positive moderating factor between digital transition and corporate development. These results not only provide valuable insights into improving total factor productivity and leveraging digitalization's multiplicative and additive effects on economic progress but also offer important guidance for traditional enterprises aiming to balance economic growth with environmental sustainability during their digital transition journeys.
Keywords
Digital transition, quality-driven enterprise development, total factor productivity, environmental performance, audit quality
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Cite this article
Tang,X. (2025). Digital Transition, Audit Quality, and Quality-Driven Enterprise Development. Advances in Economics, Management and Political Sciences,159,61-70.
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The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.
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Volume title: Proceedings of the 4th International Conference on Business and Policy Studies
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