Proceedings of the 2026 4th International Conference on Management Innovation and Economy Development (MIED 2026)

2026 4th International Conference on Management Innovation and Economy Development (MIED 2026)

📍Shenzhen, China🗓️ 10-12 July 2026
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Digital Transformation and Audit Fees: Evidence from Innovation Investment and Risk Exposure

Authors
Yihan Sun1, *
1School of Economics and Management, Tongji University, Shanghai, China
*Corresponding author. Email: estella_syh@tongji.edu.cn
Corresponding Author
Yihan Sun
Available Online 29 September 2026.
DOI
10.2991/978-94-6239-787-3_16How to use a DOI?
Keywords
Digital transformation; Audit fees; R&D investment; Operational risk
Abstract

Against the backdrop of the rapid development of the digital economy, the impact of corporate digital transformation on audit pricing has attracted increasing academic attention. Using A-share listed firms in China, this paper examines the relationship between digital transformation and audit fees, along with its underlying mechanisms. The results show that a higher level of digital transformation is associated with significantly higher audit fees. Mechanism analyses indicate that digital transformation increases R&D investment and operational risk, thereby raising business complexity and audit uncertainty, which in turn leads auditors to charge higher fees. Further analyses reveal that this positive relationship is more pronounced among non-state-owned enterprises, firms audited by non–big4 accounting firms, and high-tech firms. Overall, this study provides empirical evidence on the audit-related economic consequences of corporate digital transformation and offers implications for audit pricing and risk management.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2026 4th International Conference on Management Innovation and Economy Development (MIED 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
29 September 2026
ISBN
978-94-6239-787-3
ISSN
2352-5428
DOI
10.2991/978-94-6239-787-3_16How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yihan Sun
PY  - 2026
DA  - 2026/09/29
TI  - Digital Transformation and Audit Fees: Evidence from Innovation Investment and Risk Exposure
BT  - Proceedings of the 2026 4th International Conference on Management Innovation and Economy Development (MIED 2026)
PB  - Atlantis Press
SP  - 130
EP  - 139
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-787-3_16
DO  - 10.2991/978-94-6239-787-3_16
ID  - Sun2026
ER  -