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

Xianghui Meng, Peihua Zhu and Yuqing Zhang

Applied Economics Letters, 2025, vol. 32, issue 13, 1869-1875

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.

Date: 2025
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DOI: 10.1080/13504851.2024.2331657

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