Digital finance, internal control, and audit quality

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.