Ao Ziru
Papers
1
Total Citations
38
H-Index
1
About
Ao Ziru is a leading voice in the intersection of auditing and digital transformation. Her research primarily explores how digitalization—both at the client and audit firm level—reshapes audit quality, governance, and professional practice. In her highly cited 2022 study, "Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China," she provides groundbreaking empirical evidence that a client’s degree of digitalization significantly influences audit outcomes, but only when the audit firm possesses complementary IT expertise. Drawing on Chinese A-share listed firms, this work has garnered 38 citations and is foundational for understanding how technology adoption creates new dynamics in auditor-client relationships. Ao’s contributions are pivotal for regulators, practitioners, and scholars navigating the digital audit landscape. Her work not only advances academic theory but also offers practical insights for enhancing audit quality in an increasingly data-driven environment. She continues to shape discourse on audit innovation and the evolving role of expertise in the digital age.
Research Focus
Key Achievements
Top Papers
- 1