Li, Lu; Bo, Wen; Qin, Libin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-30
suppliers' audit fees and find a significant reduction in such fees when customers undergo digital transformation. An economic …. This is achieved by mitigating suppliers' business risks and improving earnings quality. Heterogeneity analysis reveals … that the impact of customers' digital transformation on suppliers' audit fees is more pronounced when the supply chain is …