Digitalisation, Audit Quality, and Corporate Governance in the Swedish Context

Abstract

This research aims to study the effect of the digitalisation of companies on audit quality and corporate governance in a sample of 150 Swedish companies from 2017-2022. The authors collected the data from the database of annual reports and reference documents available on the companies' websites. The results show that the digitalisation of companies has a positive and significant effect on audit quality. Similarly, the authors have demonstrated that the digitalisation of companies positively impacts corporate governance. In this sense, an effective digitalisation strategy will likely increase the quality of information and governance mechanisms.