Research on the Impact of Fintech on Audit Delays

Using the data of China’s A-share non-financial companies from 2014 to 2023 as the research sample to empirically demonstrate the relationship between fintech and audit delay. It is found that fintech significantly increases audit delays, and this effect is more pronounced in non-state-owned enterprises. Further research has found that fintech increases audit delay by increasing business complexity and auditor industry specialization negatively moderates the positive impact of fintech on audit delays.