Local government audit and municipal debt risk: Evidence from audit reform in China

Lin, Xiang; Chen, Sicen; Cheng, Xiuzhen; Wang, Jinmei

doi:10.1016/j.frl.2022.103198

Cited by 9 publications

(3 citation statements)

References 15 publications

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“…In some countries like China, local governments also play an important role in controlling environmental pollution (Fan et al, 2021). Lin et al (2022) results show the positive outcome of local government audits on municipal debt risk in China. Likewise, the findings of the study by Huang (2022) show that local government debt mitigates future crash danger.…”

Section: Literature Reviewmentioning

confidence: 98%

The role of local governments in the political and socio-economic development of Pakistan

Khan

Kerui

2022

Lib. Arts Soc. Sci. Int. J.

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Pakistan is a federal state, and an essential feature of federalism is decentralising power to the grassroots level in the shape of local governments. The primary objective of this study is to know about the role of local governments in Pakistan’s socio-economic and political development. Decentralisation of power plays an important role in political and socio-economic development as it helps people socialise politically and solve their underlying problems at their doorsteps. This system also directly brings socio-economic planning and developmental projects at village and street levels, leading to socio-economic development at the grassroots level. Conversely, the developmental projects only remain in the hands of the members of National and Provincial assemblies to whom very few people have access. Thus, only a distinctive class of society enjoys the benefits of developmental projects. It also brings politics to the grassroots level, therefore working as a nursery for future politicians, helping to end dynastic politics and strengthen democracy in Pakistan, a significant problem in the country and a leading cause of inefficiency in politics. Therefore, there must be an uninterrupted party-based local government system in Pakistan. This study is conducted on qualitative and descriptive methods.

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Section: Literature Reviewmentioning

confidence: 98%

The role of local governments in the political and socio-economic development of Pakistan

Khan

Kerui

2022

Lib. Arts Soc. Sci. Int. J.

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“…On the relationship between government audits and economic development, studies mainly focus on the impact of government audits on the transformation of the economic development mode and economic security, and most of them found that government audits can promote longterm economic development [22][23][24]. Studies about government audits and government governance have found that government audits can enhance government transparency, consolidate the operating efficiency of financial funds, improve government's disclosure of financial information [25][26][27][28], ensure financial security [29,30], and discourage or prevent the corruption of officials [31][32][33][34]. In terms of government audits and SOE governance, scholars mainly found that a government audit is conducive to improving the capacity for innovation [35], quality of earnings [36], internal controls [37], investment efficiency [38,39], and promoting good development outcomes [40].…”

Section: The Function Of Government Auditingmentioning

confidence: 99%

Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China

Tang

Feng

et al. 2023

IJERPH

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Promoting environmental governance to achieve green and low-carbon development is the focus of attention from all walks of life. As a policy tool to control environmental pollution, the effectiveness of environmental audits remains to be verified. Based on China’s provincial data from 2004 to 2019, this paper aims to examine the impact and mechanisms of government environmental auditing on environmental quality. Results show that government environmental auditing helps to improve overall environmental quality, but there is a certain lag effect occurring. The heterogeneity test suggests that the impact of environmental auditing on comprehensive environmental quality is more significant when the government competition is smaller, the financial situation is better, and the institutional environment is weaker. Our analysis provides empirical evidence for understanding the role and function of government environmental auditing in environmental governance.

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“…Based on the new characteristics and new changes of the "audit risk model" in the big data environment, it can be found that the big data technology enriches the connotation of the four risk elements, which are respectively [5][6][7][8]20]:…”

Section: The New Connotation Of the Four Risk Elements In The Big Dat...mentioning

confidence: 99%

Based on the Big Data Audit Risk Model Audit Process Research

Wang

2023

FBEM

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With the gradual application of big data technology in enterprises, the way and connotation of audit have changed greatly. This paper is based on the impact of big data technology on auditing, Break down the audit risk into four risk elements, including inherent risk, control risk, big data technology risk and inspection risk, Building an audit risk model adapted to the big data environment, Summarize the new connotation of the four risk elements in the new model; Then, analyze and explore the impact of big data audit risk model on the audit implementation process from four stages: audit objective, audit risk identification and evaluation, audit plan and audit risk response, Combined with the audit practice, the big data audit process is sorted out again, Provide thinking guidance and solutions for big data audit.

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Local government audit and municipal debt risk: Evidence from audit reform in China

Cited by 9 publications

References 15 publications

The role of local governments in the political and socio-economic development of Pakistan

The role of local governments in the political and socio-economic development of Pakistan

Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China

Based on the Big Data Audit Risk Model Audit Process Research

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