With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financ...With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These con...The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These concerns have spurred a growing demand for dataset copyright auditing techniques,which aim to detect and verify potential infringements in the training data of commercial AI systems.This paper presents a survey of existing auditing solutions,categorizing them across key dimensions:data modality,model training stage,data overlap scenarios,and model access levels.We highlight major trends,including the prevalence of black-box auditing methods and the emphasis on fine-tuning rather than pre-training.Through an in-depth analysis of 12 representative works,we extract four key observations that reveal the limitations of current methods.Furthermore,we identify three open challenges and propose future directions for robust,multimodal,and scalable auditing solutions.Our findings underscore the urgent need to establish standardized benchmarks and develop auditing frameworks that are resilient to low watermark densities and applicable in diverse deployment settings.展开更多
With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,...With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,and reliance on manual labor”.This paper systematically reviews the theoretical connotations of AI auditing,reveals its current practical status,deeply analyzes four core challenges:data quality,ethical compliance,talent adaptation,and institutional synergy,and proposes feasible development paths from four dimensions:technological optimization,institutional construction,talent cultivation,and industry synergy.The research indicates that AI auditing needs to be“based on data elements,driven by technological innovation,with institutional guarantees as the bottom line,and talent adaptation as the core”,and achieve an upgrade from“tool assistance”to“governance synergy”under the promotion of new productive forces.展开更多
With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of complete...With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.展开更多
quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published...quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published by the government to the public.Examinations carried out by internal inspectorate auditors include reviewing accounting,finance,operations,and others to protect against misstatements which could affect the quality of information displayed by the government through financial reports,performance,and compliance with laws and regulations to the public as transparency efforts to the public.This research aims to empirically test and analyze the influence of auditors’work experience and professionalism on audit quality partially and simultaneously at the Bandung Regency Regional Inspectorate.The population in this study were all auditors who worked at the Bandung Regency Regional Inspectorate with a sample of 35 auditors.The sampling technique used in this research was purposive sampling.A questionnaire was used for the data.This research uses multiple regression analysis,where the results of this research show that partially and simultaneously the variables of work experience and auditor professionalism have a positive and significant effect on audit quality.The implications of the results of this research state that work experience and professionalism are needed to improve audit quality because the results of this research show that work experience and auditor professionalism have a positive and significant effect on audit quality.展开更多
Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers...Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers.However,users’sensitive data would then become unregulated.In the event of data loss,cloud storage providers might conceal the fact that data has been compromised to protect their reputation and mitigate losses.Ensuring the integrity of data stored in the cloud remains a pressing issue that urgently needs to be addressed.In this paper,we propose a data auditing scheme for cloud-based EHRs that incorporates recoverability and batch auditing,alongside a thorough security and performance evaluation.Our scheme builds upon the indistinguishability-based privacy-preserving auditing approach proposed by Zhou et al.We identify that this scheme is insecure and vulnerable to forgery attacks on data storage proofs.To address these vulnerabilities,we enhanced the auditing process using masking techniques and designed new algorithms to strengthen security.We also provide formal proof of the security of the signature algorithm and the auditing scheme.Furthermore,our results show that our scheme effectively protects user privacy and is resilient against malicious attacks.Experimental results indicate that our scheme is not only secure and efficient but also supports batch auditing of cloud data.Specifically,when auditing 10,000 users,batch auditing reduces computational overhead by 101 s compared to normal auditing.展开更多
This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time...This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.展开更多
In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situati...In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situation and existing problems of the village collective audit work.On this basis,typical cases were selected for in-depth analysis,the effects of different audit modes were compared,and the reliable paths to improve the efficiency of village collective audit were studied and considered.The results show that the social governance strategy plays a positive role in improving the efficiency of village collective audit.This study is expected to provide a reference for the improvement of village collective audit efficiency,and is of great significance to improve the village collective financial management and promote the improvement of the rural governance system.展开更多
Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze ...Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.展开更多
Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource ass...Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource asset management is an audit of the natural resources within the jurisdiction of each province to ensure that senior officials implement policies to protect natural resources.Therefore,this paper empirically verifies the impact of audit outgoing officials'natural resource asset management on carbon emission reduction based on panel data of 297 prefecture-level cities in China from 2012 to 2021.The study finds that auditing outgoing officials'natural resource asset management can effectively reduce carbon dioxide emissions and achieve energy conservation and emission reduction.Further research finds that auditing outgoing officials'natural resource asset management can promote technological innovation and industrial structure optimization,providing a reference for the country to achieve carbon peaking and carbon neutrality goals and promote the green transformation and upgrading of social development.展开更多
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.展开更多
This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an ana...This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.展开更多
The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies....The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.展开更多
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we di...Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
文摘With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
基金supported in part by NSFC under Grant Nos.62402379,U22A2029 and U24A20237.
文摘The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These concerns have spurred a growing demand for dataset copyright auditing techniques,which aim to detect and verify potential infringements in the training data of commercial AI systems.This paper presents a survey of existing auditing solutions,categorizing them across key dimensions:data modality,model training stage,data overlap scenarios,and model access levels.We highlight major trends,including the prevalence of black-box auditing methods and the emphasis on fine-tuning rather than pre-training.Through an in-depth analysis of 12 representative works,we extract four key observations that reveal the limitations of current methods.Furthermore,we identify three open challenges and propose future directions for robust,multimodal,and scalable auditing solutions.Our findings underscore the urgent need to establish standardized benchmarks and develop auditing frameworks that are resilient to low watermark densities and applicable in diverse deployment settings.
文摘With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,and reliance on manual labor”.This paper systematically reviews the theoretical connotations of AI auditing,reveals its current practical status,deeply analyzes four core challenges:data quality,ethical compliance,talent adaptation,and institutional synergy,and proposes feasible development paths from four dimensions:technological optimization,institutional construction,talent cultivation,and industry synergy.The research indicates that AI auditing needs to be“based on data elements,driven by technological innovation,with institutional guarantees as the bottom line,and talent adaptation as the core”,and achieve an upgrade from“tool assistance”to“governance synergy”under the promotion of new productive forces.
文摘With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.
文摘quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published by the government to the public.Examinations carried out by internal inspectorate auditors include reviewing accounting,finance,operations,and others to protect against misstatements which could affect the quality of information displayed by the government through financial reports,performance,and compliance with laws and regulations to the public as transparency efforts to the public.This research aims to empirically test and analyze the influence of auditors’work experience and professionalism on audit quality partially and simultaneously at the Bandung Regency Regional Inspectorate.The population in this study were all auditors who worked at the Bandung Regency Regional Inspectorate with a sample of 35 auditors.The sampling technique used in this research was purposive sampling.A questionnaire was used for the data.This research uses multiple regression analysis,where the results of this research show that partially and simultaneously the variables of work experience and auditor professionalism have a positive and significant effect on audit quality.The implications of the results of this research state that work experience and professionalism are needed to improve audit quality because the results of this research show that work experience and auditor professionalism have a positive and significant effect on audit quality.
基金supported by National Natural Science Foundation of China(No.62172436)Additionally,it is supported by Natural Science Foundation of Shaanxi Province(No.2023-JC-YB-584)Engineering University of PAP’s Funding for Scientific Research Innovation Team and Key Researcher(No.KYGG202011).
文摘Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers.However,users’sensitive data would then become unregulated.In the event of data loss,cloud storage providers might conceal the fact that data has been compromised to protect their reputation and mitigate losses.Ensuring the integrity of data stored in the cloud remains a pressing issue that urgently needs to be addressed.In this paper,we propose a data auditing scheme for cloud-based EHRs that incorporates recoverability and batch auditing,alongside a thorough security and performance evaluation.Our scheme builds upon the indistinguishability-based privacy-preserving auditing approach proposed by Zhou et al.We identify that this scheme is insecure and vulnerable to forgery attacks on data storage proofs.To address these vulnerabilities,we enhanced the auditing process using masking techniques and designed new algorithms to strengthen security.We also provide formal proof of the security of the signature algorithm and the auditing scheme.Furthermore,our results show that our scheme effectively protects user privacy and is resilient against malicious attacks.Experimental results indicate that our scheme is not only secure and efficient but also supports batch auditing of cloud data.Specifically,when auditing 10,000 users,batch auditing reduces computational overhead by 101 s compared to normal auditing.
文摘This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.
文摘In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situation and existing problems of the village collective audit work.On this basis,typical cases were selected for in-depth analysis,the effects of different audit modes were compared,and the reliable paths to improve the efficiency of village collective audit were studied and considered.The results show that the social governance strategy plays a positive role in improving the efficiency of village collective audit.This study is expected to provide a reference for the improvement of village collective audit efficiency,and is of great significance to improve the village collective financial management and promote the improvement of the rural governance system.
文摘Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.
基金supported by the National Pre-Research Project of Hebei GEO University(Grant No.KY2024YB19)the 2023-2024 Hebei Higher Education Teaching Reform Research and Practice Project(Grant No.2023GJJG302)+4 种基金Regional System Research Center of Hebei GEO University(Grant No.QYZDYJZX202525)Smart Financial Technology Innovation Center of Hebei Province(Grant No.HBZX202401004)Hebei Geo University graduate course construction project in 2025(Grant No.YKSZ2025006)Major Research Project on Humanities and Social Sciences in Colleges and Universities of Hebei Province(Grant No.ZD202418)Teaching Case of Hebei GEO University MBA Case Center in 2025(Grant No.AL202511).
文摘Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource asset management is an audit of the natural resources within the jurisdiction of each province to ensure that senior officials implement policies to protect natural resources.Therefore,this paper empirically verifies the impact of audit outgoing officials'natural resource asset management on carbon emission reduction based on panel data of 297 prefecture-level cities in China from 2012 to 2021.The study finds that auditing outgoing officials'natural resource asset management can effectively reduce carbon dioxide emissions and achieve energy conservation and emission reduction.Further research finds that auditing outgoing officials'natural resource asset management can promote technological innovation and industrial structure optimization,providing a reference for the country to achieve carbon peaking and carbon neutrality goals and promote the green transformation and upgrading of social development.
文摘It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.
文摘This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.
文摘The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.
文摘Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
