Author

W. Li

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Open access Aug 2026

Research on the Impact of Digital Infrastructure Construction on High Quality Development of Urban Economy

Accurately assessing the true driving effect of digital infrastructure on high-quality urban economic development and identifying its pathways and spatial spillover characteristics are critical issues that urgently need to be addressed. Against this backdrop, this paper first constructs an evaluation system for high-quality urban economic development from five dimensions, and uses the entropy-weighted TOPSIS method to calculate the high-quality development index of 283 prefecture-level cities from 2011 to 2020. Next, using the "Broadband China" pilot project as a quasi-natural experiment, multi-period DID is employed to identify causal effects, and topographic relief and historical post office density are introduced as instrumental variables to handle endogeneity. Then, a spatial Durbin model is constructed to decompose local direct effects and neighboring indirect effects. Finally, the three-step mediation method and causal forest algorithm are used to examine the transmission mechanism and uncover heterogeneity. The results show that digital infrastructure construction increased the urban high-quality development index by 6.8% (β=0.068, p<0.01); the direct effect was 0.284, and the indirect effect was -0.117, exhibiting a "local promotion, neighboring area inhibition" characteristic; the mediating effect accounted for 40.0%, with central cities (0.338) and old industrial bases (0.358) benefiting more significantly. This paper provides empirical evidence for accurately verifying the effects of digital infrastructure construction policies.

G. Lv, H. H. Dong, P. Liao et al. · Advanced Electromagnetics · 0 citations

Open access Aug 2026

Does a Client’s Digital Transformation Affect Audit Quality and Audit Inputs? Evidence from China

In the digital economy era, digital transformation has become a key strategy for enterprises to improve competitiveness. This study uses data from Shanghai and Shenzhen A-share listed companies in China from 2010 to 2023 to examine the impact of corporate digital transformation on audit quality and audit inputs. The results show that digital transformation significantly improves audit quality by enhancing internal control and information transparency. At the same time, it increases audit inputs because of greater operational and system complexity. The effects exhibit significant heterogeneity across audit firms. Non-Big Four auditors achieve greater audit-quality improvement but face substantially increased audit effort, while Big Four firms experience limited changes in both audit quality and audit inputs. The findings reveal a digital divide in audit capabilities, in which technological disparities between large and small audit firms lead to different adaptation patterns. This study provides empirical evidence for understanding how enterprise digital transformation reshapes audit risk assessment, audit-resource allocation, and audit-service quality in the digital economy.

Y. N. He, S. Li, Y. Wu et al. · Advanced Electromagnetics · 0 citations