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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.

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Bank Fintech and Enterprise Audit Quality: Evidence from China

  • 会议论文

  • 发表日期：

    2026年

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  • Hangbo Liu,
  • Xuemeng Guo

摘要

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.