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Can fintech improve audit efficiency? Empirical evidence from audit fees and corporate governance

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  • Xianghui Meng
  • Peihua Zhu
  • Yuqing Zhang

Abstract

Based on China’s city-level data and the panel data of A-share listed companies, this study examines the impact of fintech development on corporate audit efficiency. The empirical results indicate that fintech development accelerates enterprise digitization, thereby resulting in decreased audit fees. Additionally, this development yields positive effects on corporate governance, such as improving the quality of financial statement audits, reducing the probability of enterprise violations, and improving internal controls.

Suggested Citation

  • Xianghui Meng & Peihua Zhu & Yuqing Zhang, 2025. "Can fintech improve audit efficiency? Empirical evidence from audit fees and corporate governance," Applied Economics Letters, Taylor & Francis Journals, vol. 32(13), pages 1869-1875, July.
    • Handle: RePEc:taf:apeclt:v:32:y:2025:i:13:p:1869-1875
    DOI: 10.1080/13504851.2024.2331657
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