Digital Finance,Technological Innovation,and Audit Quality
New productive forces require the optimization of resource allocation through digital finance,and the activa-tion of the main consciousness of enterprise technological innovation.Using listed companies on the Shanghai and Shenzhen stock markets from 2013 to 2022 as research samples,this study empirically tests the impact of digital finance on audit qual-ity and further examines the mediating effect of innovation investment.The research findings indicate that digital finance not only improves audit quality,but also enhances audit quality through innovative technologies created by enterprises.Further research has found that the breadth of coverage,depth of use,and degree of digitization of digital finance can all improve au-dit quality through innovative investment;Group testing found that digital finance improves audit quality through technologi-cal innovation,which is more significant in the eastern region and where the chairman also serves as the general manager;In addition,the economic consequences of improving audit quality through digital finance are reducing audit delays and in-creasing enterprise value.
Digital financeTechnological InnovationAudit quality
NETL
NSTL
万方数据
