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Bank Fintech and Enterprise Audit Quality: Evidence from China

In: Ieis 2024

Author

Listed:
  • Hangbo Liu

    (Beijing Jiaotong University, School of Economics and Management)

  • Xuemeng Guo

    (Beijing Jiaotong University, School of Economics and Management)

Abstract

This study explores the effect of bank fintech development on enterprise audit quality. The paper employs financial data of A-Share listed enterprises and hand-collected events data of banks’ establishing fintech departments, subsidiaries or partnering with fintech companies in China from 2011 to 2022 for empirical analysis. The result illustrates that bank fintech level significantly promotes the audit quality of enterprises. Mechanism inspection reveals that bank fintech increases firm level digital transformation and audit effort, thus improving audit quality. Our findings provide further empirical evidence for the external governance effect from banks.

Suggested Citation

  • Hangbo Liu & Xuemeng Guo, 2026. "Bank Fintech and Enterprise Audit Quality: Evidence from China," Lecture Notes in Operations Research, in: Menggang Li & Guowei Hua & Anqiang Huang & Jonathan Foster-Pedley (ed.), Ieis 2024, chapter 0, pages 207-220, Springer.
    • Handle: RePEc:spr:lnopch:978-981-96-8276-8_16
    DOI: 10.1007/978-981-96-8276-8_16
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