Government Auditing, Government Transparency, and Corruption: Empirical Evidence from Provincial Levels in China
Year: 2024
Type: article
Abstract: Since the introduction of the information disclosure policy in China in 2007, government transparency has significantly improved. This study examines whether such transparency enhances the anti-corruption effectiveness of government audits. By analyzing data from all 30 Chinese provinces between 2010 and 2021, the research explores the impact of the audit "immune system" theory. A regression analysis was conducted to assess the theory's three key functions: prevention, detection, and deterrence. The findings indicate that government audits primarily serve the functions of detection and deterrence in combating corruption. Furthermore, government transparency plays a significant moderating role, particularly strengthening the deterrence capacity of government audits. This study provides empirical evidence on the role of government audits in the fight against corruption and contributes to the existing literature on public sector auditing, anti-corruption efforts, and government transparency.
Authors: Chen Ji Fang, Aidi Ahmi, Zakiyah Sharif
Institution: Universiti Utara Malaysia
Language: English
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405373566