Skill is power: does the executive’s IT background affect the audit opinion?

Purpose This study aims to examine how executives’ information technology (IT) expertise influences audit opinions in the context of digital transformation, aiming to uncover its role in improving corporate governance and audit risk evaluation. Design/methodology/approach Analyzing 2011–2020 data from Chinese A-share listed companies through regression models, it uses mechanism tests on internal control quality and governance practices, with heterogeneity analyses across ownership structures, digital maturity levels and executives’ decision-making authority. Findings Results demonstrate that IT-proficient executives significantly increase the likelihood of receiving standard unqualified audit opinions, primarily by strengthening internal controls and optimizing governance frameworks, with amplified effects observed in state-owned enterprises, digitally advanced firms and organizations granting greater strategic power to IT-experienced executives. Originality/value This paper explores new areas in audit research by identifying executive technology literacy as a non-traditional determinant of audit outcomes, bridging the study of executive characteristics with the digital governance discourse and providing actionable insights for auditor risk assessment and corporate leadership selection in technology-intensive environments.