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Spillover effect of digital transformation along the supply chain : From the perspective of suppliers’ audit fees

Li, Lu; Bo, Wen; Qin, Libin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-30

This research contributes to understanding the spillover effect of customer digital transformation along the supply chain. We take a supply chain relationship perspective to explore the influence of customers' digital transformation on suppliers' audit fees and find a significant reduction in...

Persistent link: https://www.econbiz.de/10015051205