Multi-level Driving Factors of Enterprise Audit Cost Expenditure: Based on an Integrated Analytical Framework of Regulation, Governance, Technology and ESG
Keywords:
Audit Cost Expenditure; Corporate Governance; Digital Auditing; Regulatory System; Influencing FactorsAbstract
Audit cost is a core economic indicator of corporate financial governance, and balancing audit cost and audit quality is a key focus for both enterprises and the auditing profession. With the tightening of audit supervision, the digital transformation of enterprises and the implementation of mandatory ESG disclosure, the driving factors of audit cost have become increasingly diversified. This paper systematically sorts out influencing factors across six dimensions: regulatory systems, corporate governance, enterprise business behavior, audit subjects, digital technology and ESG governance, defines relevant concepts and theoretical foundations, constructs an integrated framework of influencing factors, analyzes the action paths and interactive relationships of each variable, sorts out the shortcomings of existing research, and finally proposes future research directions. This study can provide theoretical references for the refined management and control of enterprise audit costs and the high-quality development of the auditing industry.
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