In this paper, we find that better environmental, social, and governmental (ESG) performance is associated with lower audit pricing in terms of both raw and abnormal audit fees in China. But the environmental, social, and governmental pillars don't play the same role in driving that...

Using the panel data of Chinese A-share listed companies from 2011 to 2019, we examine the impact of financial technology (FinTech) development on enterprise investment efficiency. In addition, we construct a regional FinTech development index on the basis of the number of FinTech companies in...