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题名: Institutional Arrangements and Government Audit Independence in China
作者: Xiao, JZ; Yang, SC(杨肃昌); Zhang, XM; Firth, M
收录类别: SSCI
出版日期: 2016-09
刊名: ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES
卷号: 52, 期号:3, 页码:532-567
英文摘要: China has adopted an executive-dominated government audit system (GAS), which is frequently criticized for lacking independence. Through a questionnaire survey and interviews, we investigate whether and how the reporting/control requirements of the GAS (hereafter, the institutional arrangements) result in a lack of government audit independence in China and how this affects budget supervision by the People's Congress. We contribute field evidence to support the prediction that an executive-dominated GAS lacks independence and transparency, which in turn is detrimental to the wider accountability regime. However, the specific level of independence varies according to the types and levels of government audit. Our findings enrich the government audit literature, enhance our understanding of the relationship between institutional arrangements and audit independence in a transition economy, and serve as a call for institutional reform relating to the Chinese GAS.
关键词: Auditing ; Audit independence ; Audit storms ; China ; Government audit ; People's Congress
作者部门: [Xiao, Jason Zezhong] Cardiff Univ, Cardiff Business Sch, Cardiff CF10 3AX, S Glam, Wales ; [Yang, Suchang] Lanzhou Univ, Sch Econ, Lanzhou 730000, Peoples R China ; [Zhang, Xinmin] Univ Int Business & Econ, Sch Business, Beijing, Peoples R China ; [Firth, Michael] Lingnan Univ, Dept Finance & Insurance, Hong Kong, Hong Kong, Peoples R China
通讯作者: Xiao, JZ (reprint author), Cardiff Univ, Cardiff Business Sch, Cardiff CF10 3AX, S Glam, Wales.
学科分类: Business & Economics
文章类型: Article
所属项目编号: National Natural Science Foundation of PRC [71002005, 71272189] ; National Social Science Foundation of PRC [11AZD010]
所属项目名称: 国家自然科学基金项目 ; 国家社会科学基金重点项目
项目资助者: NSFC ; NSSFC
语种: 英语
DOI: 10.1111/abac.12086
ISSN号: 0001-3072
WOS记录号: WOS:000384017700008
IR记录号: WOS:000384017700008
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内容类型: 期刊论文
URI标识: http://ir.lzu.edu.cn/handle/262010/179296
Appears in Collections:经济学院_期刊论文

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Recommended Citation:
Xiao, JZ,Yang, SC,Zhang, XM,et al. Institutional Arrangements and Government Audit Independence in China[J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES,2016,52(3):532-567.
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