Informationization Construction And Audit Quality Of Audit Institutions

With the rapid development of social information technology and the continuous improvement of audit requirements of the Party and the state,the contradiction between the insufficient audit power of our audit institutions and the heavy audit task is increasingly prominent,which is difficult to meet the requirements of the realization of audit objectives and audit quality assurance.So how to effectively break through the difficulties and improve the quality of national audit? The informatization construction of audit institutions is regarded as an important means to solve this contradiction,so can the informatization construction of audit institutions improve the new power of national audit quality? Can the informatization construction of local audit institutions solve the practical problems of increasing audit tasks and limited audit human resources? Further,will different regions,institutional levels and regional cultural values have different impacts?In order to solve the above problems,this paper analyzes the impact of the informatization construction of local audit institutions on the quality of national audit based on the path dependence theory,and puts forward research hypotheses based on which empirical tests are carried out.This paper takes the prefecture-level municipal audit institutions in 2015-2019 as the research object,and constructs a double-fixed model to study the effect of the informatization construction of local audit institutions on the quality of national audit,the regulatory effect of audit tasks and auditors on the relationship between the informatization construction of local audit institutions and the quality of national audit,And the heterogeneity test that the informatization construction of local audit institutions affects the quality of national audit under different formal and informal institutional environments.The research found that:(1)the informatization construction of local audit institutions can improve the quality of national audit;(2)Under the circumstances of heavy audit tasks and limited audit human resources,local audit institutions can better play their role and improve the quality of national audit;(3)The heterogeneity study shows that:(1)in the central and western regions and regions with good legal environment,the informatization construction of local audit institutions has a more significant role in improving the quality of national audit;(2)Among the regional cultural values,the informatization construction of local audit institutions plays a more significant role in improving the quality of national audit in regions with high degree of uncertainty avoidance,high degree of future-orientation and high degree of interpersonal care orientation.The possible research contributions and innovations of this paper are as follows:(1)This paper studies its impact on the quality of national audit from the perspective of information construction of audit institutions,which can not only enrich the theoretical research results and documents of the economic consequences of audit information technology,but also study the impact on the quality of national audit from the perspective of information technology;(2)This empirical study found that the informatization construction of local audit institutions can solve the practical dilemma of heavy audit tasks and insufficient audit manpower;(3)Heterogeneity research shows that in different regions,legal environment and regional culture can also have significant differences in the informatization construction of local audit institutions and the improvement of national audit quality.The research in this paper provides reference for local audit institutions to better carry out information construction.