can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies …' earnings performance and changes in the accounting firm they choose to audit their financial statements. We find that when …

mechanism analysis reveals that this transformation reduces audit fees by lowering the risks and costs encountered by auditors … 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 …