Digital finance, internal control, and audit quality

被引：0
作者：
Liu, Yuanyuan [1 ]
Liu, Qianqian [2 ]
Wei, Yanqiu [1 ]
机构：
[1] Tianjin Univ Commerce, Sch Finance, Tianjin 300134, Peoples R China
[2] Qingdao Port Dongjiakou Ore Terminal Co LTD, Qingdao 266409, Shandong, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2025年 / 76卷
关键词：
Digital finance; Internal control; Audit quality;
D O I：
10.1016/j.frl.2025.107033
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
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收藏
页数：8
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