The Impact of Audit Quality on Total Factor Productivity
Authors
Jie Li1, *
1School of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, China
*Corresponding author.
Email: l18082801929@163.com
Corresponding Author
Jie Li
Available Online 11 September 2026.
- DOI
- 10.2991/978-94-6239-774-3_14How to use a DOI?
- Keywords
- Audit Quality; Total Factor Productivity; Digital Transformation; Financing Constraints
- Abstract
Audit quality significantly improves TFP of Chinese A-share firms by optimizing resource allocation. Financing constraints weaken this effect, while digital transformation strengthens it, highlighting the need to enhance auditing, digitalization, and financing conditions.
- 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
TY - CONF AU - Jie Li PY - 2026 DA - 2026/09/11 TI - The Impact of Audit Quality on Total Factor Productivity BT - Proceedings of the 2026 5th International Conference on Mathematical Statistics and Economic Analysis (MSEA 2026 PB - Atlantis Press SP - 153 EP - 160 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6239-774-3_14 DO - 10.2991/978-94-6239-774-3_14 ID - Li2026 ER -