金融科技的快速興起在全球都蔚為風潮，金融科技發展有助於提高金融服務效率，面對樂觀金融科技發展，金融科技公司從公開市場和私人市場籌集了大量資金維持公司營運並擴展規模，進而使得其財務報告的可靠性和及時性對於市場投資人至關重要。金融科技技術的應用對於審計作業之效率與安全性有很大助益，但也相對帶來道德風險、演算法風險、資料治理等議題，而這也是金融科技公司未來需面對的風險及嚴峻的挑戰，這項研究調查了具有金融科技公司是否與其他公司的財務報告及時性方面存在差異。透過對我國上市櫃公司的抽樣實證，發現金融科技公司在財務報告公布時間落差相較其他公司來得延遲。這是因為金融科技的應用仍有其限制，可進一步驗證台灣目前金融科技發展尚處未成熟階段或者尚未達成知識外溢的現象，諸如法規的規定、網路安全問題及會計師的學習效果等因素，致財務時間落差延長，因此財務報告公布時間落差也會受到影響。另進一步檢視隨時間經過，會計師資訊科技產業專家對於縮短財務報告時間落差的效果，結果顯示大型事務所產業專精化培訓使得查核人員具有豐富的產業知識，會計師能更快速吸收產業知識並藉累積查核經驗，提高查核效率進而縮短財務報告時間落差，也可說明四大會計師事務所的工作效率更高。

The rapid rise of financial technology（FinTech）has become a global trend. As FinTech helps to improve the efficiency of financial services. Facing the optimistic development of FinTech, FinTech companies raise a large amount of capital from the open and private markets to maintain the company's operations and expand its scale. In turn to let the reliability and timeliness of its financial reports be crucial for market investors. The application of FinTech technology is great help to the efficiency and security on audit operations, but it also brings about risks such as moral hazard, algorithmic, and data governance. And it is also a risk and severe challenges that FinTech companies need to face in the future. This paper investigates whether FinTech companies a difference in the timeliness of financial reporting from other companies. Through empirical research, we find that the FinTech companies experience greater audit report lag than other companies. That’s because the application of FinTech still has limitations, which can further verify that the current development of FinTech in Taiwan is still at an immature stage or the knowledge has not been spill over yet, such as regulations, network security, and the learning effect of accountants to cause financial report lag, so the audit report time would be influenced as well. In addition, we will further examine the effect of decrease audit report lag which is sort off by information technology industry expertise evaluate with some time. The results show that the specialized industrial training of large audit firms makes the inspectors have enrich industrial knowledge. Auditors can absorb industry knowledge more quickly and accumulate verification experience to improve the efficiency and decrease audit report lag. It also shows that the Big4 audit firms work more efficiently.

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