Digital finance, internal control, and audit quality

Yuanyuan Liu, Qianqian Liu and Yanqiu Wei

Finance Research Letters, 2025, vol. 76, issue C

Abstract: This paper selects data from listed companies spanning from 2012 to 2022 as the sample and employs a panel regression method to investigate the relationship among digital finance, internal control, and audit quality. The study finds that digital finance improves companies’ audit quality, internal controls have a positive impact on corporate audit quality, enterprise scale has a significant moderating influence on the relationship between internal controls and audit quality, and no significant difference is evident in the impact of internal controls on loss-making and profitable enterprises’ audit quality. This study enriches the theory on the relationship among digital finance, internal control, and audit quality, and provides valuable insights for the practical realm.

Keywords: Digital finance; Internal control; Audit quality (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325002971

DOI: 10.1016/j.frl.2025.107033

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