Proceedings of the 2026 2nd International Conference on Financial Innovation and Marketing Management (FIMM 2026)

2026 2nd International Conference on Financial Innovation and Marketing Management (FIMM 2026)

📍Singapore, Singapore🗓️ 2-4 July 2026
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Regional Financial Technology Advancement and Quality of Auditing: Evidence from Listed Manufacturing Firms in Guangdong Province

Authors
Rongyi Sun1, *
1School of Business, Beijing Technology and Business University, Beijing, China
*Corresponding author. Email: 2402030220@st.btbu.edu.cn
Corresponding Author
Rongyi Sun
Available Online 23 October 2026.
DOI
10.2991/978-94-6239-801-6_25How to use a DOI?
Keywords
FinTech; Audit Quality; Earnings Management; Manufacturing Companies; Regional Heterogeneity
Abstract

Financial technology (FinTech) reshapes the information environment and external governance ecology of enterprises, and audit quality, as a critical safeguard for the sound operation of the capital market, is highly concerned about its impact on regional FinTech development and scenario heterogeneity. This article takes listed manufacturing companies in Guangdong Province as research samples and uses Ordinary Least Squares (OLS) regression model to empirically investigate whether regional FinTech development exerts an impact on the quality of auditing. This study has found that greater regional FinTech development is linked to significantly higher corporate audit quality, suggesting that FinTech development can effectively suppress earnings management behavior of listed firms, and such an improvement effect persists over time. Further heterogeneity analysis demonstrates that such an effect is more pronounced among non-Big 4-audited and non-state-owned firms. This article fills the research gap on the audit effects of FinTech in specific regions and industries and expands the theoretical boundaries of factors affecting audit quality.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2026 2nd International Conference on Financial Innovation and Marketing Management (FIMM 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
23 October 2026
ISBN
978-94-6239-801-6
ISSN
2352-5428
DOI
10.2991/978-94-6239-801-6_25How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rongyi Sun
PY  - 2026
DA  - 2026/10/23
TI  - Regional Financial Technology Advancement and Quality of Auditing: Evidence from Listed Manufacturing Firms in Guangdong Province
BT  - Proceedings of the 2026 2nd International Conference on Financial Innovation and Marketing Management (FIMM 2026)
PB  - Atlantis Press
SP  - 220
EP  - 228
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-801-6_25
DO  - 10.2991/978-94-6239-801-6_25
ID  - Sun2026
ER  -