The globalization process and acceptance of a new paradigm for world development aimed at attaining sustainable development require extending the concept of good governance, which allows the improvement of institutional quality. At the same time, governance performance depends on corruption and public participation in national audits. The paper aimed to analyze the impact of public participation in national audits on corruption governance. The object of investigation was 30 Chinese provinces for 2008–2017. The study applied a regression model with the preventive, exposed, and defensive functions of audits. The findings showed that the “governance view” of the audit is the root cause of the audit. In addition, the “immune system” function of national audits has an inhibitory effect on corruption, among which the deterrent effect of the defense function is the most-influential. The influence of public participation in national audits on corruption governance is mainly reflected in the deterrence and resistance function of national audits. The paper contributes to audit theory by incorporating the public participation mechanism, improving the governance path of “national audit—public participation—corruption governance”. It allows improving the national audit “immune system” function by considering the democratic connotation of decision-making and developing a good governance environment.
With the rapid popularization of online shopping, more and more enterprises adopt dual-channel supply chain structures, and information sharing plays an important role in the implementation of dual-channel supply chain management. Most of the existing literature has investigated one-way information sharing from the retailer to the manufacturer, whereas few studies on two-way information sharing between the manufacturer and retailer in a dual-channel supply chain have been explored. A dual-channel supply chain consisting of a manufacturer and a retailer, both of whom have private information about consumer preference and service cost was considered in this study. Game-theoretic models were developed to investigate the decision-making problem of dual-channel members in two information-sharing scenarios including non-information sharing and information sharing respectively. Furthermore, the impact of the manufacturer's information forecast capability on the sale price, service level, and profits were analyzed through numerical example. Results show that information sharing can increase the wholesale price, sale price, and online service level; furthermore, information sharing not always be beneficial for dual-channel supply chain members. When the information forecast capability of the manufacturer is relatively weak, information sharing can increase supply chain members' profits. On the contrary, information sharing may not always increase his profits. Additionally, the retailer cannot benefit from information sharing in any cases, which accounts for his weak willingness to share information with the manufacturer. This study provides a significant reference for decision-making. Keywords: dual-channel supply chain; information sharing; price decisions; service decisions
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